The following provision shall be substituted for the provision in section six, subsection (1), of the Finance Act, 1919:—
Provided that where the brewer is the occupier of a house of an annual value of eight pounds or less, he may in any year obtain without payment of duty a licence to brew a quantity not exceeding four bushels of malt, or the equivalent thereof, for his own use.
§ Sir R. HORNE
I beg to move, to leave out the word "provision"["The following provision shall"], and to insert instead thereof the word "proviso."
These three Amendments follow together. They are all drafting Amendments.
§ Amendment agreed to.
§ Further Amendments made: Leave out the words "provision in"["the provision in section six"], and insert instead thereof the words "proviso to."
§ At end of the Clause, insert the words, "In the foregoing provision the expression 'year' means the year ending on the thirtieth day of September."— [Sir R. Home.]