British Sugar (Subsidy) Act 1925
| Jurisdiction | UK Non-devolved |
British Sugar (Subsidy) Act, 1925
(15 & 16 Geo. 5.) CHAPTER 12.
An Act to provide for the payment of a subsidy in respect of sugar and molasses manufactured in Great Britain during a period of ten years beginning on the first day of October, nineteen hundred and twenty-four, from beet grown in Great Britain, and to charge a duty of excise on sugar and molasses manufactured in Great Britain and Northern Ireland from beet grown in those countries.
[27th March 1925]
Be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Rate and conditions of payment of subsidy.
(1) Subject to the provisions of this section and to the satisfaction of such requirements as to proof and otherwise as may be prescribed by rules, there shall, out of moneys provided by Parliament, be paid in respect of every hundredweight of sugar or molasses manufactured in Great Britain during a period of ten years beginning on the first day of October, nineteen hundred and twenty-four, from beet grown in Great Britain (in this Act referred to as ‘home-grown beet’), a subsidy at the rate prescribed by the First Schedule to this Act.
(2) The subsidy shall not be payable—
(a ) in respect of any sugar or molasses unless it is shown to the satisfaction of the Minister that the price paid or agreed to be paid for the beet from which the sugar or molasses was manufactured represents a rate not less than the minimum price per ton (if any) prescribed as respects that beet by the Second Schedule to this Act; or
(b ) in respect of sugar or molasses manufactured in any particular factory, unless it is shown to the satisfaction of the Minister that not less than seventy-five per cent. of the plant and machinery installed in the factory for the manufacture of sugar and molasses consists of plant and machinery wholly manufactured in Great Britain:
Provided that the provisions of this paragraph shall not apply in the case of any factory in respect of which the Minister thinks fit for any special reason to direct that they shall not apply, and in the case of a factory which was used for the manufacture of sugar or molasses before the date of the passing of this Act shall apply only in relation to plant or machinery installed in the factory on or after that date.
The percentage aforesaid shall be ascertained on the basis of the value of the plant and machinery as delivered into the factory.
(3) The Minister may, if he thinks fit, in the case of sugar or molasses manufactured during the year beginning on the first day of October, nineteen hundred and twenty-four, withhold payment of any subsidy payable in respect thereof unless and until he is satisfied that all duties of excise payable in respect thereof have been duly paid.
(4) Subject to the provisions of this section, the subsidy shall be paid to the person by whom the sugar or molasses was manufactured and the amount thereof payable to any person shall be calculated in respect of the amount of sugar which is manufactured by that person in each week and in respect of the amount of molasses which in each week is delivered from the factory or used therein in the manufacture of food for stock, and payment shall be made from time to time as soon as may be after the amount payable in respect of each week has been ascertained:
Provided that where, subject to and in accordance with any rules, sugar or molasses which has been manufactured in one factory is removed into another factory for the purpose of being therein subjected to a further process of manufacture and no claim is made for payment of subsidy in respect of the article as manufactured in the first factory, the subsidy shall be payable in respect of the article as it exists when finally manufactured in the second factory and to the person by whom the article was manufactured therein.
(5) All claims for payment of subsidy shall be made to and determined by the Minister in accordance with rules, and any decision of the Minister given with respect to or in connection with any such claim shall, subject to the provisions of this Act, be final and conclusive.
(6) If any person acts in contravention of or fails to comply with any rule, he shall, in respect of each offence, be liable on summary conviction to a penalty of fifty pounds.
2 Accounts of companies in receipt of subsidy to be laid before Parliament.
(1) Any company which manufactures in Great Britain sugar or molasses from home-grown beet shall in every year in which a subsidy is payable under this Act send to the Minister a statement in the form of a balancesheet, audited by the company's auditors, containing a summary of the company's share capital, its liabilities, and its assets, giving such particulars as will disclose the general nature of those liabilities and assets and how the values of the fixed assets have been arrived at, and also a statement of profit and loss, audited in the like manner. Every such statement shall be made up to such date as may be specified therein and shall be sent to the Minister within ninety days of that date.
(2) Such balance-sheet and statement of profit and loss shall be drawn up in accordance with rules, and the Minister may require such explanations in relation thereto as may seem to him proper.
(3) If a company makes default in complying with the requirements of this section it shall be liable on summary conviction to a fine not exceeding five pounds for every day during which the default continues.
(4) The Minister shall lay before Parliament copies of all balance-sheets sent to him in accordance with the requirements of this section.
3 Fair wages to be paid by employers in receipt of subsidy.
(1) The wages paid by any employer to persons employed by him in connection with the manufacture of sugar or molasses in respect of which a subsidy is payable under this Act shall, except where paid at a rate agreed upon by a joint industrial council representing the employer and the persons employed, not be less than would be payable if the manufacture were carried on under a contract made...
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