Alcoholic Liquor Duties Act 1979

86 Reduced duty on certain part-year licences

(1) This section applies to an excise licence granted under the following provisions of this Act for the following purposes respectively, that is to say—

(a) under section 65, to deal wholesale in any alcoholic liquor to which that section applies ;

(b) under section 75, to manufacture and deal wholesale in methylated spirits;

(c) under section 76, to sell methylated spirits by retail;

(d) under section 81, to keep or use a still.

(2) Subject to subsection (3) below, where any licence to which this section applies is granted more than 3 months after the commencement of the licence year—

(a) to a person who has not within the 2 years immediately preceding held a similar licence ; or

(b) in respect of premises in respect of which the person to whom the licence is granted has not within that period held a similar licence,

the proper officer may grant the licence upon payment of such proportion of the full duty chargeable thereon as is specified in the following table in relation to the month during which the licence is taken out, that is to say—

Month from the commencement of the licence year	Proportion of full duty
4th to 6th	¾
7th to 9th	½
10th to 12th	¼

(3) In its application to a wholesaler who has been granted relief under section 87(3) below on his trade being temporarily discontinued, subsection (2) above shall apply as respects the grant, on his first resuming his trade thereafter, of his new licence as a wholesaler as if paragraphs (a) and (b) thereof were omitted.