Search Legislation

Finance Act 1967

Status:

This is the original version (as it was originally enacted).

5Abolition of retailer's licences and club licences and consequential provisions.

(1)As from 1st October 1967, an excise licence shall not be required for the sale by retail of intoxicating liquor or for the supply of such liquor in a registered club to members of that club and their guests; and accordingly as from that date—

(a)the enactments specified in Part I of Schedule 16 to this Act (other than section 4(6) of the [1959 c. 58.] Finance Act 1959) shall cease to have effect;

(b)the provisions of the excise Acts specified in Schedule 6 to this Act shall have effect subject to the amendments so specified;

(c)the [1964 c. 26.] Licensing Act 1964 shall have effect subject to the provisions of Schedule 7 to this Act;

(d)the Licensing (Scotland) Acts 1959 and 1962 shall have effect subject to the provisions of Schedule 8 to this Act;

(e)in section 107(1) of the [1933 c. 12.] Children and Young Persons Act 1933, in the definition of " intoxicating liquor ", for the words from " means " onwards there shall be substituted the words " has the same meaning as in the Licensing Act 1964 ".

(2)No duty of excise shall be charged on any licence under any of sections 149 to 154 of the Act of 1952 or section 4 of the Finance Act 1959 which is granted so as to come into force after 11th April 1967, and any such duty paid on such a licence so granted shall be repaid; and as from 11th April 1967 section 4(6) of the said Act of 1959 (which relates to certain repayments in respect of club licences under the said section 4) shall have effect as if—

(a)for paragraphs (a) and (b) there were substituted the words " before 1st February 1968 or such later date as the Commissioners may allow ";

(b)in paragraph (i) for the words " period for which the licence was in force " there were substituted the words " period beginning with the coming into force of the licence and ending with 31st December 1967 ".

(3)In this section the expression " registered club " means a club which is registered within the meaning of the [1964 c. 26.] Licensing Act 1964 or which is a registered club within the meaning of the [1959 c. 21.] Licensing (Scotland) Act 1959.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources