Finance Act, 1981

Alteration of rate of duty on Refreshment House licence.

38.—(1) The duty of excise on Refreshment House licences, imposed by section 1 of the Refreshment Houses (Ireland) Act, 1860 , shall be charged, levied and paid at the rate of £10 in lieu of the rate specified in section 77(5) of the Act of 1980.

(2) This section shall have, and be deemed to have had, effect as on and from the 1st day of April, 1981, and any duty of excise paid in excess of £10 under the said section 77(5) in respect of any Refreshment House licence issued on or after such day may be repaid.