Alcoholic Liquor Duties Act 1979 (c. 4)

PART VI General Control Provisions

Relief from, and payment by instalments of, liquor licence duties

85 Reduced duty on part-year licences generally

(1) This section applies to any excise licence under this Act other than—

(a) a licence to which section 86 below applies ; and

(b) a limited licence to brew beer.

(2) Where an excise licence to which this section applies is granted 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 on payment of such sum as bears to the duty payable thereon apart from this section the same proportion as the period for which the licence will be in force bears to a year.