§ (1) The increase of the duty payable under the provisions of the Finance (1909–10) Act, 1910, payable in any year on any retailer's licence described in the First Schedule to that Act shall be borne by the persons who in such year receive the pecuniary benefit accruing from such licence in 766 proportion to the benefit so received by them respectively.
§ (2) Such benefit shall include rent and the annualised value of any premium or other consideration for a lease or tenancy agreement of the premises in respect of which such licence is granted, so far as such rent or the benefit of such premium or other consideration is in such year received by any such person.
§ (3) The person so liable and the amount to be so borne by them respectively shall, in default of agreement, be determined in manner directed by rules of court, by a county court in England or Ireland, and by a sheriff court in Scotland, and such court shall have jurisdiction to enforce payment of the amount so determined by the persons found to be liable.
§ (5) This Section shall have operation as from the date of the passing of the Finance Act, 1912, and shall apply to all claims under Section two of that Act, whether the same have been agreed or determined or not, but without prejudice to any claims under that Section in respect of which payment has actually been made, whether by deduction or otherwise.
§ (6) This Section shall not apply to cases coming within the provisions of Section forty-six of the Finance (1909–10) Act, 1910.
§ Sir G. YOUNGER
I should like to say that I put this Clause on the Paper with a view of trying, if possible, to get rid of some of the unfortunate cases of hardship which have arisen under the other Clause, and I hope the Chancellor of the Exchequer will be able in the next Bill to meet the case.