Finance Act 1904
| Jurisdiction | UK Non-devolved |
| Citation | 1904 c. 7 |
| Year | 1904 |
Finance Act, 1904.
(4 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 provisions for the financial arrangements of the year.
[1st August 1904]
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:
Part I.
Customs and Excise.
1 Duty on tea.
1. In lieu of the duty of customs payable on tea imported into Great Britain or Ireland, there shall, as from the twentieth day of April nineteen hundred and four, until the first day of July nineteen hundred and five, be charged, levied and paid the following duty (that is to say):—
Tea, the pound, eightpence.
2 Duties on certain kinds of tobacco.
(1) The duties of Customs payable under section one of the Finance Act, 1898 , on manufactured tobacco, shall, as from the twentieth day of April nineteen hundred and four, be increased in the case of cigars by sixpence per pound, and in the case of cigarettes by one shilling per pound, and the duties payable under the same section on unmanufactured tobacco shall, as from the same date, be increased, in the case of stripped tobacco, by threepence per pound.
(2) A rebate, at the rate of three-halfpence for every pound of tobacco, shall be allowed on any increased duty under this Act paid on or after the nineteenth day of July nineteen hundred and four in respect of any stripped tobacco which is shown, to the satisfaction of the Commissioners of Customs, to have been deposited in a bonded warehouse before, or to have been in an importing vessel consigned to a port in Great Britain or Ireland on, the twentieth day of April nineteen hundred and four.
(3) In this section the expression ‘stripped tobacco’ means any leaf tobacco of which the leaf is not complete by reason of the removal of the stalk or midrib or of some portion thereof, but tobacco shall not be deemed to be stripped tobacco solely by reason of its having been subjected to such process of butting as the Commissioners of Customs allow.
3 Re-arrangement of tobacco drawbacks and provision as to moisture.
(1) Drawback allowed under section one of the Manufactured Tobacco Act, 1863 , as extended or amended by any subsequent Act, on tobacco exported from Great Britain or Ireland or deposited in a bonded or King's warehouse shall, as from the fourth day of May nineteen hundred and four, be allowed at the rates set out in the Schedule to this Act, instead of at the rate in force before that date, but subject to the provisions contained in that Schedule.
(2) Section two of the Finance Act, 1898 , is hereby repealed, and in section four of the Customs and Inland Revenue Act, 1887 (which relates to moisture in tobacco), the words ‘thirty-two per centum’ shall be substituted for the words ‘thirty-five per centum.’
4 Continuance of additional customs duty 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 July nineteen hundred and five, and, as regards the period for which any additional drawback is allowed under the said section four, July nineteen hundred and five shall be substituted for August nineteen hundred and one.
5 Continuance of additional excise duties and drawbacks on beer and spirits.
5. 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 July nineteen hundred and five, and, as regards the period in respect of which any additional drawback is allowed under the said section six, July nineteen hundred and five shall be substituted for August nineteen hundred and one.
6 Reduction of warehouse delivery charges.
(1) In lieu and instead of the additional rates provided for in the Customs Tariff Act, 1876 , there shall be charged upon the delivery of the following goods from any warehouse for home consumption, in addition to the duties of Customs and any other charges thereon, for every one hundred pounds of such duties of Customs payable thereon, the rates following (that is to say):—
| s. d. | |
| In respect of tobacco | 1 3 |
| In respect of other goods | 2 6 |
whether such tobacco or other goods shall have been removed to such warehouse under bond or not.
(2) The rate of charge on the delivery of spirits from an excise warehouse under the Customs and...
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