| Spirit Retailer's Off-Licence. | |||
| Annual value of licensed premises— | DUTY | ||
| £ | s. | d. | |
| Under £30 | 14 | 0 | 0 |
| £30 and under £50 | 20 | 0 | 0 |
| £50 and under £100 | 30 | 0 | 0 |
| £100 and over | 50 | 0 | 0 |
§ For the purposes of this scale an urban area means any county borough, borough, or other urban district, and the administrative county of London shall be deemed to be a single urban area.