§ (1) All Excise licences for the manufacture or sale of intoxicating liquor which are to be taken out annually and are in force at the time of the passing of this Act (in this Section referred to as existing licences) shall cease to be in force on the thirtieth day of November next after the passing of this Act, and the Commissioners shall repay or allow to the holder of any such existing licence an amount of duty proportionate to the time by which the period of the currency of the licence is diminished under this provision after deducting in the case of licences granted since the first day of July, nineteen hundred and nine, any additional sum which the licence holder may be required under the provisions of this Act to pay as duty for the period since the thirtieth day of September, nineteen hundred and nine.
§ (2) Where any licence granted under this Act in substitution for a corresponding existing licence expires by virtue of the provisions of this Act before the expiration of a full year the duty payable on the licence shall be proportionately reduced.
§ Amendments made: In Sub-section (1), to leave out the words "thirtieth day of November," and to insert instead thereof the words "thirty-first day of December."
§ At the end of Sub-section (1) to insert the words, "If the additional sum to be paid by the licence holder exceeds the sum to be repaid or allowed the excess shall be treated as an addition to the duty to be paid in respect of any licence granted in substitution for the existing licence."
§
At the end of Sub-section (2) to add:
(3) The duty upon a licence to a brewer of beer for sale granted to expire on the thirtieth day of September, nineteen hundred and ten, may be paid if the licence holder so desires, as to the last one-fourth part thereof, upon the first day of July, nineteen hundred and ten, and if the payment is not then made the licence shall thereupon cease to be in force."—[Mr. Herbert Samuel.]