Customs and Inland Revenue Act 1876
| Jurisdiction | UK Non-devolved |
| Citation | 1876 c. 16 |
Customs and Inland Revenue Act, 1876.
(39 & 40 Vict.) 16.
An Act to grant and alter certain Duties of Customs and Inland Revenue, and to amend the Laws relating to Customs and Inland Revenue.
[1st June 1876]
Most Gracious Sovereign,
W E, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties herein-after mentioned, and do therefore most humbly beseech Your Majesty that it may be enacted; and be it enacted by the Queen'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 Short title.
1. This Act may be cited as ‘TheCustoms and Inland Revenue Act, 1876.’
Part I.
Customs and Excise.
2 Grant of customs duties on tea.
2. The duties of customs now charged on tea shall continue to be levied and charged on and after the first day of August one thousand eight hundred and seventy-six until the first day of August one thousand eight hundred and seventy-seven on importation into Great Britain or Ireland; (that is to say,)
Tea, the pound |
Sixpence. |
3 As to bottling spirits in a customs or excise ware-house for exportation only.
3. Whereas any spirits warehoused in a customs or excise warehouse may by law, subject to the regulations of the Commissioners of Customs and the Commissioners of Inland Revenue respectively, be bottled in quart or pint bottles for exportation or for use as ship's stores: And whereas it is expedient to allow the use of bottles of any capacity approved by the Commissioners of Customs and the Commissioners of Inland Revenue respectively in bottling for exportation only: Be it enacted, that subject to such regulations as may be from time to time made by the Commissioners of Customs and the Commissioners of Inland Revenue respectively as to capacity of bottles, packing the same, and otherwise, any spirits deposited in customs or excise warehouse may be bottled and packed in cases for exportation only.
4 Alteration of duties on licenses to retail wine for consumption on the premises.— s. 14 of 6 Geo. 4. c. 81. repealed as respects wine licenses.— Alteration of scale of abatement to meet alteration of duties.
4. In lieu of the duties at several rates now payable under the Acts of the sixth year of the reign of King George the Fourth, chapter eighty-one, and of the third and fourth years of Her Majesty's reign, chapter seventeen, on licenses to retailers of foreign wine, and under the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter twenty-seven, and the Act of the same years, chapter one hundred and seven, on every license to any licensed keeper of a refreshment house to sell therein by retail foreign wine to be consumed on the premises, there shall be paid for each such license the uniform duty of 2 4 s. 1 d.
So far as regards any such license as aforesaid to be granted under the said Act of the sixth year of the reign of King George the Fourth, chapter eighty-one, the provisions contained in the fourteenth section of the said Act are hereby repealed.
In lieu of the scale of abatement contained in section nine of the Act of the twenty-fourth and twenty-fifth years of Her Majesty's reign, chapter ninety-one, the following scale shall be substituted, and the said section shall be read as if the said scale therein contained had been as follows; (that is to say,)
| s. d. | |
Where the house and premises in respect of which such licenses shall be granted shall in England be under the rent and value, or in Ireland under the value, of thirty pounds a year, an abatement of |
0 7 4 |
And where the same shall be of the rent or value of thirty pounds or upwards, an abatement of |
0 17 10 |
5 Restriction of term ‘male servant’ in s. 19 of 32 & 33 Vict. c. 14.
5. The term ‘male servant,’ as used in the Act of the thirty-second and thirty-third years of Her Majesty's reign, chapter fourteen, shall not include a servant who, being bon fide employed in any capacity other than the capacities specified or referred to in provision numbered three of section nineteen of the...
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