Finance Act 1967

Section 5.

SCHEDULE 6 Amendments to Excise Acts Consequential on Abolition of Retailer's Licences, etc.

A. The Customs and Excise Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2 c. 44)

1 In section 117(3), for the words " retailer's on-licence " there shall be substituted the words " justices' on-licence ".

2 In section 160(2), for the words " the premises in respect of which he holds his retailer's licence " there shall be substituted the words " any premises at which he sells spirits by retail ".

3 In section 161(1)—

(a) for the words " this Act " there shall be substituted the words " this or some other Act ";

(b) for the words " a licence to sell spirits " there shall be substituted the words " a licence as a dealer in spirits or a justices' licence authorising him to sell spirits ".

4 For section 162(4) there shall be substituted the following subsection:—

“(4) Nothing in this section shall apply to any liquor which is prepared—

(a) on any premises in respect of which a justices' on-licence is in force ; or

(b) in any registered club ; or

(c) in any theatre, or on board any aircraft, vessel or vehicle, in the case of which, by virtue of section 199(c) or (d) of the Licensing Act 1964 or, in Scotland, by virtue of section 198(b) or (d) of the Licensing (Scotland) Act 1959, a justices' licence is not required,

for immediate consumption on those premises, in that club, at that theatre, or on board that aircraft, vessel or vehicle, as the case may be.”

5 In section 248, at the end there shall be added the following subsection—

“(3) Subsection (1) of this section shall apply to any of the following in or from which intoxicating liquor is sold by retail, namely, any road or rail vehicle, vessel, aircraft, hover vehicle or structure, as it applies to premises; and in this subsection the expression " hover vehicle " means a vehicle designed to be supported on a cushion of air.”

6 In section 307(1), in the paragraph beginning " excise trader ", at the end there shall be added the words " and includes a registered club ".

7 In section 307(1), after the paragraph which, as amended, begins " justices' certificate " there shall be inserted the following paragraph:—

• ‘" justices' licence " and " justices' on-licence "—

  (a)

  in the application of this Act to England and Wales have the meanings respectively assigned by sections 1(1) and 1(2)(a) of the [1964 c. 26.] Licensing Act 1964 and in both cases include a canteen licence granted under Part X and an occasional licence granted under section 180 of that Act;

  (b)

  in the application of this Act to Scotland mean respectively—

  (i)

  a certificate granted under section 32(1) of the [1959 c. 51.] Licensing (Scotland) Act 1959 ; and

  (ii)

  any such certificate as aforesaid, not being an off-sale certificate as defined in section 32(2)(c) of the said Act of 1959 ;

  and in this paragraph any reference to a certificate granted under section 32(1) of the said Act of 1959 includes a reference to any special permission granted to the holder of such a certificate under section 60 of that Act, a reference to a licence granted under Part III of that Act (which relates to seamen's canteens), and a reference to a special permission granted under section 18 of the [1962 c. 51.] Licensing (Scotland) Act 1962 ;

  (c)

  in the application of this Act to Northern Ireland mean a licence or justices' certificate corresponding to the relevant licence such as is mentioned in paragraph (a) of this definition.’

8 In section 307(1), for the paragraph beginning " registered club " there shall be substituted the following paragraph:—

• ‘" registered club " means a club which is for the time being registered within the meaning of the Licensing Act 1964 or which is for the time being a registered club within the meaning of the Licensing (Scotland) Act 1959 or which is for the time being a registered club within the meaning of the Registration of Clubs Acts (Northern Ireland) 1904 to 1966.’

9 In section 307(1), for the paragraph beginning " retailer " there shall be substituted the following paragraph :—

• ‘" retailer " means—

  (a)

  in relation to intoxicating liquor, a person who sells such liquor by retail;

  (b)

  in relation to methylated spirits, a person holding a licence under section 117 of this Act.’

B. The Finance Act 1959 (7 & 8 Eliz. 2. c. 58)

10 In section 3, for so much of subsection (4) as precedes the table set out therein there shall be substituted the following—

“(4) A dealer shall not be entitled to relief from duty under subsection (2) or subsection (3) of section 169 of the [1952 c. 44.] Customs and Excise Act 1952 unless his trade is discontinued within nine months after the commencement of the licence year; and notwithstanding anything in subsection (5) of that section the relief shall consist of such proportion of the full amount of duty for the year as is specified in the following table in relation to the month during which the trade is discontinued, that is to say—”

C. The Finance Act 1960 (8 & 9 Eliz. 2. c. 44)

11 In section 3(1)(a), for the words " under a retailer's licence " there shall be substituted the words " by retail ".

D. Application to Northern Ireland

12 For the avoidance of doubt it is hereby declared that the provisions of this Schedule other than paragraphs 1 and 10 thereof extend to Northern Ireland but, so far as they relate to matters with respect to which the Parliament of Northern Ireland has power to make laws, shall be deemed for the purposes of section 6 of the [1920 c. 67.] Government of Ireland Act 1920 to have been passed before the day appointed for the purposes of that section.