Finance Act 1901

JurisdictionUK Non-devolved
Citation1901 c. 7


Finance Act, 1901

(1 Edw. 7.) 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.

[26th July 1901]

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 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:

I Customs and Excise.

Part I.

Customs and Excise.

S-1 Duty on tea.

1 Duty on tea.

1. The duty of customs now payable on tea shall continue to be charged, levied, and paid until the first day of August nineteen hundred and two, on the importation thereof into Great Britain or Ireland; that is to say—

Tea, the pound, sixpence.

S-2 Sugar duty.

2 Sugar duty.

(1)2.—(1.) There shall, as from the nineteenth day of April nineteen hundred and one, be charged, levied, and paid on the following articles imported into Great Britain or Ireland, the following duties—

s. d.

Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees the cwt.

0 4 2

Sugar of a polarisation not exceeding seventy-six degrees the cwt.

0 2 0

Sugar of a polarisation not exceeding ninety-eight degrees, but exceeding seventy-six degrees

the cwt.

The intermediate duties shown in the table in the First Schedule to this Act.

Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits), and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by this section—

If containing 70 per cent. or more of sweetening matter the cwt.

0 2 9
s. d.

If containing less than 70 per cent. and more than 50 per cent. of sweetening matter the cwt.

0 2 0

If containing not more than 50 per cent. of sweetening matter the cwt.

0 1 0

The amount of sweetening matter to be taken to be the total amount of cane, invert, and other sugar contained in the article as determined by analysis in manner directed by the Commissioners of Customs.

Glucose:

Solid the cwt. 0 2 9
Liquid ,, 0 2 0

Saccharin (including substances of a like nature or use) the oz.

0 1 3

and there shall, as from the first day of June nineteen hundred and one, be allowed in respect of those articles, the drawbacks set out in the Second Schedule to this Act.

Provided that, as from the nineteenth day of April up to the eleventh day of June nineteen hundred and one the duties under the headings molasses and glucose shall be deemed to have been chargeable at the rates specified in the resolution of the Committee of Ways and Means of the eighteenth day of April nineteen hundred and one; but where it is proved to the satisfaction of the Commissioners of Customs that the duty paid on any molasses imported during that period exceeds that which would have been paid after the said eleventh day of June, and that the excess has not been recovered from any person to whom the molasses may have been delivered after importation, the Commissioners of Customs may remit the excess.

(2) (2.) The words ‘(except in sugar)’ in the schedule to the Customs Tariff Act, 1876 , are hereby repealed, but tinned and bottled apricots in syrup or water, and apricot pulp, shall not be liable to duty as preserved plums.

S-3 Export duty on coal.

3 Export duty on coal.

(1)3.—(1.) There shall, as from the nineteenth day of April nineteen hundred and one, be charged, levied, and paid on coal exported from Great Britain or Ireland a duty of one shilling per ton, but a rebate of the duty shall be allowed on any coal the value of which free on board is proved to the satisfaction of the Commissioners of Customs not to exceed six shillings per ton.

(2) (2.) The Treasury may, if they think fit, in any case remit the duty on any coal exported before the first day of January nineteen hundred and two, in pursuance of a contract made before the nineteenth day of April nineteen hundred and one.

(3) (3.) Coal may be shipped on any ship, duty free, in like manner as, and subject to terms and conditions similar to those on which, stores are allowed to be shipped under the Customs Acts.

(4) (4.) The provisions set out in the Fourth Schedule to this Act, and the modifications of the Customs Acts set out in the same schedule, shall have effect with respect to the exportation of coal and the duty thereon.

(5) (5.) For the purposes of this Act ‘coal’ includes culm, coke, and cinders.

(6) (6.) In any case where the person paying the duty shall be the tenant of the mines from which the coal shall have been produced, subject to the payment of a rent or royalty, varying with the selling price of such coal, and the coal shall have been sold at a price inclusive of the duty, then the amount of such duty so paid shall in the absence of any agreement to the contrary be deducted in ascertaining the amount of such selling price for the purpose of determining the amount of the said rent or royalty.

S-4 Continuance of additional customs duties and drawbacks on tobacco, beer, and spirits.

4 Continuance of additional customs duties and drawbacks on tobacco, beer, and spirits.

4. The additional duties of customs on tobacco, beer, and spirits imposed by sections two, three, four, and five of the Finance Act, 1900(including the increased duties imposed by section five of that Act), shall continue to be charged, levied, and paid until the first day of August nineteen hundred and two, and as regards the period for which any additional drawbacks are allowed under those sections nineteen hundred and two shall be substituted for nineteen hundred and one.

S-5 Excise duty on glucose, &c.

5 Excise duty on glucose, &c.

(1)5.—(1.) There shall, as from the eleventh day of June nineteen hundred and one as regards the duty on glucose, and as regards the other duties under this section as from the first day of July nineteen hundred and one, be charged, levied, and paid the following duties of excise—

s. d.
On glucose made in Great Britain or Ireland,—
Solid the cwt. 0 2 9
Liquid ,, 0 2 0

and so in proportion for any less quantity.

On saccharin (including substances of a like nature or use) made in Great Britain or Ireland

the oz.

0 1 3

and so in proportion for any less quantity.

On a licence to be taken out annually by a manufacturer of any such glucose, or saccharin, or of invert sugar

1 0 0

and there shall be allowed in respect of glucose and saccharin the drawbacks set out in the Third Schedule to this Act.

(2) (2.) The duty on glucose may be charged either on the quantity actually manufactured or by reference to the quantity ascertained by the Commissioners of Inland Revenue to be capable of being produced from the saccharin solution collected in a receiver to be provided by the maker and fixed and secured to the satisfaction of the Commissioners.

S-6 Continuance of additional excise duties and drawbacks on beer and spirits.

6 Continuance of additional excise duties and drawbacks on beer and spirits.

6. The additional duties of excise on beer and spirits imposed by sections six and seven of the Finance Act, 1900, shall continue to be charged, levied, and paid until the first day of August nineteen hundred and two, and as regards the period in respect of which any additional drawback is allowed under the said section six, nineteen hundred and two shall be substituted for nineteen hundred and one.

S-7 Provisions as to duty on manufactured articles and time of importation of goods.

7 Provisions as to duty on manufactured articles and time of importation of goods.

(1)7.—(1.) Where any manufactured or prepared goods contain, as a part or ingredient thereof, any article liable to any duty of customs, duty shall be charged in respect of such quantity of the article as shall appear to the satisfaction of the Treasury to be used in the manufacture or preparation of the goods, and in the case of goods so containing more than one such article, shall be charged in a similar manner on each article liable to duty at the rates of duty respectively applicable thereto, unless the Treasury shall be of opinion that it is necessary for the protection of the revenue that duty should be charged in accordance with the Customs Tariff Act, 1876 .

Any rebate which can be allowed by law on any article when separately charged shall be allowed in charging goods under this section in respect of the quantity of that article used in the manufacture or preparation of the goods.

(2) (2.) As respects the first levying or repealing of any duty of customs (including any duty imposed by this Act), the time at which the importation of any goods shall be deemed to have had effect shall be the time at which the entry of the goods under the Customs Act is delivered instead of the time mentioned is section forty of the Customs Consolidation Act, 1876.

S-8 Regulations as to saccharin, &c.

8 Regulations as to saccharin, &c.

8. The Commissioners of Customs and the Commissioners of Inland Revenue may jointly make...

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