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Finance (1909-10) Act 1910
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SCALE 4WINE RETAILER'S ON-LICENCE.
| Duty | |||
|---|---|---|---|
| £ | s. | d. | |
| Annual value of licensed premises— | |||
| Under 30l | 4 | 10 | 0 |
| 30l. and under 50l | 6 | 0 | 0 |
| 50l. and under 100l | 9 | 0 | 0 |
| 100l. and over | 12 | 0 | 0 |
II.—Off-Licences
| Licence to be taken out annually by retailer of | Duty. | Corresponding existing Licence. |
|---|---|---|
| 1. Spirits | Duty specified in Scale 5. | As respects England, the additional retail licence on which duty is payable under 24 & 25 Vict. c. 21. s. 1. |
| As respects Scotland, licence on which duty is payable under 16 & 17 Vict. c. 67. s. 8. | ||
| As respects Ireland, licence on which duty is payable under 6 Geo. 4. c. 81. s. 2, and 8 & 9 Vict. c. 64. s. 1. | ||
| Additional liqueur licence on which duty is payable under 11 & 12 Vict. c. 121. s. 10. | ||
| 2. Beer | Duty specified in Scale 6. | As respects England, the beer retailer's licence and the additional beer dealer's retail licence on which duty is payable under 43 & 44 Vict. c. 20. s. 41. |
| As respects Scotland, licence on which duty is payable under 16 & 17 Vict. c. 67. s. 8. | ||
| As respects "Ireland, dealer's additional retail licence on which duty is payable under 43 & 44 Vict. c. 20. s. 41. | ||
| 3. Cider | 2l. | Licence on which, duty is payable under 43 & 44 Vict. c. 20. s. 41. |
| 4. Wine | Duty specified in Scale 7. | As respects England and Ireland, licence on which, duty is payable under 43 & 44 Vict. c. 20. s. 41. |
| As respects Scotland, licence on which duty is payable under 39 & 40 Vict. c. 16. s. 4. | ||
| Licence as a dealer in wine, on which duty is payable under 6 Geo. 4. c. 81. s. 2, so far as such a licence authorises sale by retail. | ||
| 5. Sweets | 21. | Licence on which duty is payable under 43 & 44 Vict. c. 20. s. 41. |
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