HC Deb 09 September 1909 vol 10 cc1590-1

(1) The licences specified in the First Schedule to this Act shall be in such form as the Commissioners direct, and any such licence may be granted on payment of the appropriate duty by any officer of Customs and Excise authorised to grant the licence by the Commissioners.

(2) Manufacturers' licences and wholesale dealers' licences shall expire on the thirtieth day of June in every year, and in any other licences specified in the First Schedule to this Act which are to be taken out annually shall expire in England and Ireland on the thirtieth day of September, and in Scotland on the twenty-eighth day of May in each year.


moved, in Subsection (2), after "licences" ["manufacturers' licences"] to insert the words "shall expire on the 30th day of September."

The object of this Clause is to have uniformity in the date of the expiration, of Excise licences. At one time it was thought that manufacturers would like their licences to expire on 30th June, but the effect of this Amendment will be that manufacturers' licences will expire on 30th September.


The first proposal in this matter was that the old licence should be continued from 1st July to September 30th, 1909, and the new licence should run from list October to the June of the succeeding year. By this alteration to 30th September, the licence is carried forward another three months, and in conjunction with Amendments which occur later I think it would be clear—at any rate, it occurs on the face of it—that the Government are going to collect the duty for the whole of the twelve months from the manufacturers, instead of the nine months. Might I ask what are their intentions?


On a point of Order, Mr. Emmott. I submit that that does not arise on the Sub-section.

Amendment agreed to.