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Finance Act 1942
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15Postponement of instalments of monopoly value payments on annual licences where business discontinued owing to war circumstances.
(1)Where—
(a)a justices' on-licence granted as an annual licence is in force as respects any premises, and a condition attached to the licence requires the making of payments on any specified dates for securing monopoly value ; and
(b)the business carried on in the premises is temporarily discontinued by reason of war circumstances,
the Commissioners may direct that any of the payments shall not be payable until such later date as may be specified in the direction, and where such a direction is given the conditions attached to the licence shall have effect accordingly.
(2)A direction given under this section may specify different dates for different parts of any payment.
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