HC Deb 12 December 1911 vol 32 cc2306-7

(1) Where the duty payable by any person under Part II. of the Finance (1909–10) Act, 1910, on any licence for the manufacture or sale of intoxicating liquor amounts to the sum of twenty pounds or upwards, the licence may, at the option of the licence-holder, be granted upon payment of one-half only of the duty so payable, and in that case the other half of the duty shall be paid immediately after the expiration of six months from the commencement of the year for which the licence was granted, or, in case the licence is granted after the month of September, on the first day of February next ensuing, and, if default is made in payment of the second half of the duty, the licence shall be deemed to be of no effect so long as the default continues.

This provision shall apply to two or more licences granted in respect of one set of premises as it applies to a single licence.

(2) Any amount remaining unpaid in any case in respect of the second half of the duty may be recovered either as a debt due to the Crown or by distress on the licensed premises in the same manner as unpaid duty payable in respect of purchases of intoxicating liquor in a club may be recovered by distress on the club premises, and Sub-section (3) of Section forty-eight of the Finance (1909–10) Act, 1910, shall, so far as applicable, apply accordingly with the substitution of the licensed premises for the club, and of the holder of the licence for the secretary of the club.

(3) The power of recovering the second half of duty under this section shall apply to the recovery of the unpaid portion of duty in cases where a licence for the manufacture or sale of intoxicating liquor has been granted before the passing of this Act on payment of a portion of the duty only, except that in cases where the licence has been so granted under Sub-section (3) of Section forty-nine of the Finance (1909–10) Act, 1910, and is now in force, the first day of March next after the commencement of the year for which the licence was granted shall be substituted for the first day of February next ensuing.

I think this is another Clause of mine which the Government is willing to accept, so I only move it formally.

Mr. H. SMITH

I beg to second the Motion.

Mr. McKINNON WOOD

The Government accept this Clause.

Clause added to the Bill.

Mr. H. SMITH

I beg to move that the following new Clause be read a second time:—