HC Deb 16 June 1915 vol 72 c717

Where the holder of any of the manufacturers', wholesale dealers', or retailers' licences specified in the First Schedule to the Finance (1909–10) Act, 1910, satisfies the Commissioners of Customs and Excise that the business for the purpose of which or in connection with which the licence has been granted has been permanently discontinued, he shall be entitled to surrender the licence and to obtain from the Commissioners repayment, or so far as the duty has not been paid remission, of such part of the duty for the year as bears, to the full amount of that duty the same proportion as the period of the licence unexpired at the date of the surrender bears to a whole year:

Provided that a person shall not be entitled to obtain any repayment or remission of duty under this Section where the business has been discontinued owing to the disqualification either of the premises or the licence holder by reason of the conviction of the licence holder for some offence.

Question, "That the Clause stand part of the Bill," put, and agreed to.