Finance Act, 1960

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Liquor licences, etc.

17.—(1) In this section—

“the Act of 1910” means the Finance (1909-10) Act, 1910 ;

“the Act of 1927” means the Intoxicating Liquor Act, 1927 .

(2) Notwithstanding anything to the contrary contained in any Act, the duties of excise imposed by section 43 of the Act of 1910 shall, as respects retailers' licences granted on or after the 1st day of July, 1960, in respect of periods expiring on days subsequent to the 30th day of September, 1960, be charged, levied and paid at the several rates specified in the Table annexed to this subsection in lieu of the several rates specified in Part C of the First Schedule to the Act of 1910 and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such retailer's licence to which the rates of duty specified in that Table are applicable other than any remission of duty authorised by section 10 of the Act of 1927.

Table.

(3) So much of subsection (3) of section 60 of the Act of 1927 as provides for repayment of a part of the moneys deposited to secure the continuance in force of a licence for the sale of intoxicating liquor by retail shall not apply to any such licence which is due for renewal on or after the 1st day of July, 1960, and where, in accordance with this subsection, a part of any such moneys is not repaid, the moneys shall be applied as if they represented excise duties paid in respect of such a licence.

(4) The duties of excise imposed by section 43 of the Act of 1910 shall, as respects passenger vessel licences granted on or after the 1st day of October, 1960, be charged, levied and paid at the several rates specified in the Table annexed to this subsection in lieu of the several rates specified in Part D of the First Schedule to the Act of 1910.

Table.

(5) Section 48 of the Act of 1910 is hereby amended by the insertion of the following provisos at the end of subsection (1):

“Provided that the duty payable in pursuance of this subsection shall not exceed four pounds as respects any statement of purchases during the calendar year 1960 or any subsequent calendar year, or, in the case of a club which is discontinued on or after the 28th day of April, 1960, as respects the statement of purchases up to the day of discontinuance, and

Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of four pounds to the proper officer of Customs and Excise in respect of that period.”