§ There shall be a minimum duty payable on the publican's licence and the beerhouse licence respectively, as shown in
|Publican's Licence.||Beerhouse Licence.|
|In areas which are not urban areas, and in urban areas with a population of less than 2,000||5||3||10|
|In urban areas with a population of—|
|2,000 and less than 5,000||10||6||10|
|5,000 and less than 10,000||15||10||0|
|10,000 and less than 50,000||20||13||0|
|50,000 and less than 100,000||30||20||0|
|100,000 or above||35||23||10|
§ For the purposes of this scale an urban I area means any county borough, borough, or other urban district; and the administrative county of London shall be deemed to be a single urban area; and population shall be calculated according to the last published census for the time being.1672
§ 5. An occupier of land may, without taking out a wholesale dealer's licence, deal wholesale in cider made by him from fruit grown on the land occupied by him, and from fruit not so grown if it does not exceed in amount the fruit grown on land occupied by him and made into cider.
§ 6. Where a wholesale dealer's licence for the sale of any liquor is taken out by a person who is the holder of a licence authorising him to sell the same liquor by retail, the duty payable on the wholesale dealer's licence shall be reduced by twenty-five per cent.
§ the following scale and where the annual value of any licensed premises is less than the annual value to which the minimum duty corresponds, duty shall be charged as if the premises were of that annual value.