Finance Act 1900
| Jurisdiction | UK Non-devolved |
| Citation | 1900 c. 7 |
Finance Act, 1900
(63 & 64 Vict.) CHAPTER 7.
An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue and the National Debt, and to make other provision for the financial arrangements of the year.
[9th April 1900]
Most Gracious Sovereign,
We , 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 and Excise.
1 Increased duty on tea.
1. In lien of the duty of Customs payable on tea imported into Great Britain or Ireland there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the following duty (that is to say):—
Tea, the pound, Sixpence.
2 Addition to duties on tobacco.
(1)2.—(1.) In addition to the duties of Customs payable on tobacco imported into Great Britain or Ireland there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid, the following duties (that is to say):—
| s. d. | ||
Tobacco manufactured, viz.:— |
||
Cigars |
the lb. | 0 0 6 |
Cavendish or Negrohead |
the lb. | 0 0 6 |
Cavendish or Negrohead, manufactured in bond |
the lb. | 0 0 5 |
Other manufactured tobacco |
the lb. | 0 0 5 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 5 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 6 |
| s. d. | ||
| Tobacco, unmanufactured, viz.:— | ||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 4 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 4 |
(2) (2.) Drawback allowed under section one of the Manufactured Tobacco Act, 1863 , as extended by any subsequent Act, on tobacco exported from Great Britain or Ireland, or deposited in a bonded or Queen's warehouse shall, as from the sixth day of May nineteen hundred until the first day of October nineteen hundred and one, be allowed at the rate of three shillings and a penny upon every pound weight.
3 Addition to Customs duties on special kinds of beer.
(1)3.—(1.) In addition to the duties of Customs payable on beer of the descriptions called mum, spruce, or black beer, imported into Great Britain or Ireland, there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid, the following duties (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 4 0 |
Exceeding one thousand two hundred and fifteen degrees |
0 4 8 |
(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.
4 Addition to Customs duty on all other beer.
4. In addition to the duties of Customs payable on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the following duty (that is to say):—
| s. d. | |
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees |
0 1 0 |
and there shall be allowed and paid in and for the same period 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.
5 Additional duties of Customs on spirits.
5. In addition to the duties of Customs now payable on spirits imported into Great Britain or Ireland there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the following duties (that is to say):—
| s. d. | |
For every gallon, computed at proof, of spirits of any description (except perfumed spirits), including naphtha or methylic alcohol, purified so as to be potable, and mixtures and preparations containing spirits |
0 0 6 |
| For every gallon of perfumed spirits | 0 0 10 |
For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested |
0 0 8 |
And the duties of Customs on the articles herein-after mentioned, being articles in which spirit is contained, or in the manufacture of which spirit is used, shall be proportionately increased, and there shall accordingly, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the following duties (that is to say):—
| s. d. | ||
Chloral hydrate |
the pound | 0 1 4 |
Chloroform |
the pound | 0 3 3 |
Collodion |
the gallon | 1 6 3 |
Ether, acetic |
the pound | 0 1 11 |
Ether, butyric |
the gallon | 0 16 5 |
Ether, sulphuric |
the gallon | 1 7 5 |
Ethyl, iodide of |
the gallon | 0 14 3 |
Ethyl, bromide |
the pound | 0 1 1 |
Ethyl, chloride |
the gallon | 0 16 5 |
This section shall not affect the continuance after the first day of August nineteen hundred and one of the duties existing prior to this section taking effect.
6 Addition to excise duty on beer.
6. In addition to the duty of excise payable in respect of beer brewed in the United Kingdom there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid—
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of one shilling,
and 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, between the fifth day of March nineteen hundred and the first day of August nineteen hundred and one—
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of one shilling,
and so as to both duty and drawback in proportion for any difference in quantity or gravity.
7 Addition to excise duty on spirits.
7. In addition to the duty of excise payable for every gallon computed at proof of spirits distilled in the United Kingdom there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the duty of sixpence, and so in proportion for any less quantity.
8 Amendment and extension of 39 & 40 Vict. c. 36. s. 20.
8. Section twenty of the Customs Consolidation Act, 1876 (which has reference to the effect of changes of duty on existing contracts), shall apply to the imposition of new duties as well as to increases, decreases, or repeals, and as so amended shall apply to duties of excise as well as to duties of customs, with the substitution in the case of the excise duty on beer of the time of the charge of the duty for the time of the clearance and delivery from the warehouse.
9 Duty on warehoused goods.
9. The duty to be paid on goods or commodities deposited in a customs or excise warehouse is hereby declared to be the duty chargeable at the date of the actual removal of those goods or commodities from the warehouse, and if before that date any sums shall have been paid in respect of duty, the difference (if any) between the sums so paid and the actual duty chargeable shall be paid or repaid, as the case may be.
PART II.
Stamps.
10 Conveyances on sale.
10. A conveyance on sale made for any consideration in respect whereof it is chargeable with ad valorem duty, and in further consideration of a covenant...
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