Finance Act 1896
| Jurisdiction | UK Non-devolved |
| Citation | 1896 c. 28 |
| Year | 1896 |
Finance Act, 1896
(59 & 60 Vict.) CHAPTER 28.
An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, to amend the Law relating to Customs and Inland Revenue, and to make provision for the Financial Arrangements of the Year.
[7th August 1896]
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:
PART I.
Customs .
Tea.
1 Duty on tea.
1. The duty of customs now payable on tea shall continue to be charged, levied, and paid, on and after the first day of August one thousand eight hundred and ninety-six until the first day of August one thousand eight hundred and ninety-seven on the importation thereof into Great Britain or Ireland (that is to say):—
Tea, the pound - - - - Fourpence.
Beer.
2 Addition to customs duties on special kinds of beer.
(1)2.—(1.) In addition to the duties of customs payable on and after the first day of July one thousand eight hundred and ninety-six, on beer of the descriptions called mum, spruce, or black beer, imported into Great Britain or Ireland, there shall be charged, levied, and paid, on and after that day, the duties following (that is to say):—
| s. d. | |
For every thirty-six gallons of beer where the worts thereof are or were before fermentation of a specific gravity— |
|
Not exceeding one thousand two hundred and fifteen degrees |
0 2 0 |
Exceeding one thousand two hundred and fifteen degrees |
0 2 4 |
(2) (2.) This section shall extend to Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer.
3 Addition to customs duty on all other beer.
3. In addition to the duties of customs payable on and after the first day of July one thousand eight hundred and ninety-six, on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall be charged, levied, and paid on and after that day the duty following (that is to say):—
| For every thirty-six gallons where the worts thereof | s. d. |
were before fermentation of a specific gravity of one thousand and fifty-five degrees |
0 0 6 |
and there shall be allowed and paid on and after the same day in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores or removal to the Isle of Man, by section four of the Customs and Inland Revenue Act, 1881;
And so, as to both duty and drawback, in proportion for any difference in gravity.
Spirits.
4 Amendment of rules as to size of casks of spirits.
4. The provisions of sections forty-two, one hundred and sixty-two, and two hundred of the Customs Consolidation Act, 1876, which relate to the size of casks for spirits, shall be construed as if ‘nine gallons’ were substituted for ‘twenty gallons.’
Tobacco.
5 Amendment of rules as to size of packages of tobacco.
(1)5.—(1.) Sections forty-two and one hundred and sixty-three of the Customs Consolidation Act, 1876 , with respect to tobacco, shall be construed as if the words ‘of the gross weight of not less than eighty pounds’ were substituted for the words ‘containing not less than eighty pounds net weight of tobacco, cigars, or snuff,’ together with, in section forty-two, the words which follow to the end of the paragraph.
(2) (2.) A package of tobacco shall contain tobacco only, and a package imported or carried contrary to this section shall be deemed to be prohibited goods within section forty-two of the Customs Consolidation Act, 1876, and to be goods imported or carried contrary to section one hundred and sixty-three of the same Act.
(3) (3.) The expression ‘tobacco’ in this section includes cigars, cigarillos, cigarettes, and snuff.
6 Amendment of 26 & 27 Vict. c. 7. as to tobacco manufactured in bond, and drawback on tobacco.
(1)6.—(1.) Section one of the Manufactured Tobacco Act, 1863, shall be construed as if the word ‘cases’ used therein included ‘packages,’ and the words ‘weighing not less than eighty pounds gross weight’ were substituted for the words ‘containing not less than eighty pounds net weight of such tobacco,’ and the words ‘fourteen pounds’ were substituted for ‘thirteen pounds’ and ‘eighty-six pounds’ were substituted for ‘eighty-seven pounds.’
(2) (2.) The limitations in respect of inorganic matter and sand governing the payment of drawback under the said section may be relaxed by the Commissioners of Customs where, in their opinion, having regard to the character of the tobacco tendered for drawback, there has been no artificial increase of inorganic matter or sand during the process of manufacture.
(3) (3.) The drawback payable under section one of the same Act on the exportation or deposit of tobacco shall be also allowed in respect of snuff deposited by a licensed manufacturer in a bonded warehouse approved by the Commissioners of Customs for the purpose of being either converted into sheep-wash, hop-powder, or other similar compounds for exportation under bond, or of being mixed with such substance or combination of substances as the Commissioners of Customs may prescribe, so as to render the snuff no longer capable of being used as such, or as tobacco in any manner, and snuff so denatured shall be exempt from duty.
(4) (4.) The prohibition contained in section forty-two of the Customs Consolidation Act, 1876, on the importation of snuff work, tobacco stalks, whether manufactured or not, and tobacco stalk flour, may be removed or modified by special permission of the Commissioners of Customs.
Cocoa.
7 Duty on cocoa butter.
7. A duty of customs of one penny per pound shall be charged on that product of the cocoa bean which is generally known as cocoa butter.
PART II.
Excise .
Beer.
8 Addition to excise duty on beer.
8. In addition to the duty of excise payable on and after the first day of July one thousand eight hundred and ninety-six in respect of beer brewed in the United Kingdom, there shall be charged, levied, and paid on and after that day—
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of sixpence,
and so in proportion for any difference in quantity or gravity.
9 Addition to excise drawback on beer.
9. In addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship's stores, there shall be allowed and paid in respect of beer brewed in the United Kingdom after the thirtieth day of June one thousand eight hundred and ninety-six—
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of sixpence,
and so in proportion for any difference in quantity or gravity.
10 Provision as to rice and prepared maize or corn used in brewing.
10. For the purpose of the charge of duty upon beer brewed in the United Kingdom, rice and flaked maize and any other description of corn which, in the opinion of the Commissioners of Inland Revenue, is prepared in a manner similar to flaked maize, shall not be deemed to be malt or corn, but shall be considered to be material capable of being used in brewing within the meaning of the definition of ‘sugar’ in section two of the Inland Revenue Act, 1880.
11 Prohibition against possession of sugar and other substances by dealers in and retailers of beer.
(1)11.—(1.) A dealer in or retailer of beer shall not receive or have in his custody or possession any sugar, saccharine substance, extract, or syrup, (except for domestic use, the proof whereof shall lie on him), or any preparation for increasing the gravity of beer.
(2) (2.) If a dealer in or retailer of beer receives or has in his custody or possession any article in contravention of this section, the article shall be forfeited, and he shall incur a fine of twenty pounds.
(3) (3.) This section shall not apply to sugar and other preparations deposited in conformity with section seven of the Customs and Inland Revenue Act, 1885 , in the entered sugar store of a brewer of beer for sale, nor to sugar or syrup kept for sale in the ordinary...
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