Finance Act 1911
| Jurisdiction | UK Non-devolved |
| Citation | 1911 c. 48 |
| Year | 1911 |
Finance Act, 1911
(1 & 2 Geo. 5.) CHAPTER 48.
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 (including Excise) and the National Debt, and to make other provisions for the financial arrangements of the year.
[16th December 1911]
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 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. The duty of Customs payable on tea until the first day of July nineteen hundred and eleven, under the Finance Act, 1910, shall be deemed to have been continued as from that date and shall continue to be charged, levied, and paid until the first day of July nineteen hundred and twelve, on the importation thereof into Great Britain or Ireland (that is to say):—
Tea, the pound fivepence.
2 Alterations of cocoa duty.
(1) The duty of Customs of twopence per pound on cocoa or chocolate ground, prepared, or in any way manufactured, imposed by section three of the Customs and Inland Revenue Act, 1879 , shall cease; but nothing in this section shall affect the power to charge duty under section seven of the Finance Act, 1901 .
(2) Drawback shall be allowed on the exportation or shipment for use as ships' stores of any goods in the manufacture or preparation of which in Great Britain or Ireland any cocoa, or cocoa butter, or cocoa husks and shells, has or have been used, equal to the duty in respect of the quantity of that cocoa, or cocoa butter, or cocoa husks and shells, as the case may be, which appears, to the satisfaction of the Treasury, to have been used in the manufacture or preparation of the goods; and, in allowing that drawback, the Commissioners of Customs and Excise may, with the assent of the Treasury, in order to facilitate trade, relax in the case of any goods any requirements of sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876 , as to the giving of security and the examination of goods.
3 Provision as to goods removed to be re-ware-housed.
3. Section nine of the Finance Act, 1900, shall apply in cases where goods or commodities subject to any duty of Customs or Excise are delivered out of a warehouse for removal under bond to be re-warehoused, and the duty is paid on the goods or commodities without their being re-warehoused, with the substitution of the date on which duty is paid for the date of the actual removal from the warehouse.
4 Definition of premises for the purpose of the valuation of licensed premises.
4. The following definition shall be substituted, as from the first day of April nineteen hundred and eleven, for the definition of premises contained in section fifty-two of the Finance (1909-10) Act, 1910:—
The expression ‘premises’ in relation to the annual value of licensed premises includes any offices, courts, yards, and gardens which are occupied together with and are within the curtilage, or in the immediate vicinity, of the house or place where the liquor is sold, except any such offices, courts, yards, or gardens as are proved to the satisfaction of the Commissioners to be used either altogether, or with occasional exceptions only, for any trade or business which is entirely distinct from the trade or business carried on in the house or place by the licence holder as such, and also includes any building or place which, though not within the curtilage, or in the immediate vicinity, of the house or place where the liquor is sold, is used by the licence holder for receiving or storing liquor, or which, in the opinion of the Commissioners, is used by him, otherwise than occasionally, for any purpose in connection with the sale of liquor.
5 Provision as to minimum duty not to apply to licensed premises situate in outlying parts of urban districts.
5. Where it is shown to the satisfaction of the Commissioners of Customs and Excise that any premises situated in an urban area are situated in a part of the area which has only a small local population and is essentially rural in character, and that the more populous parts of the district are so remote as not to affect the amount of business carried on upon the premises, the premises shall, for the purposes of Scale 3 in the First Schedule to the Finance (1909-10) Act, 1910 (which prescribes a minimum duty for publicans' and beerhouse licences), be deemed to be situate in an area which is not an urban area:
Provided that any premises in respect of which an abatement of duty is allowed under this section, shall in England and Wales for the purposes of the Sixth Schedule to the Licensing (Consolidation) Act, 1910(which prescribes general closing hours), be deemed to be premises situate not in a town or populous place; and in Ireland for the purpose of section seventy-eight of the Licensing Act, 1872, to be premises not situate in a city or town.
6 Provision for payment of licence duty in two instalments.
(1) Where the duty payable by any person under Part II. of the Finance (1909-10) Act, 1910, on any licence for the manufacture or sale of intoxicating liquor amounts to the sum of twenty pounds or upwards, the licence may, at the option of the licence holder, be granted upon payment of one-half only of the duty so payable, and in that case the other half of the duty shall be paid immediately after the expiration of six months from the commencement of the year for which the licence was granted, or, in case the licence is granted after the month of September, on the first day of February next ensuing, and, if default is made in payment of the second half of the duty, the licence shall be deemed to be of no effect so long as the default continues.
This provision shall apply to two or more licences granted in respect of one set of premises as it applies to a single licence.
(2) Any amount remaining unpaid in any case in respect of the second half of the duty may be recovered either as a debt due to the Crown or by distress on the licensed premises in the same manner as unpaid duty payable in respect of purchases of intoxicating liquor in a club may be recovered by distress on the club premises, and subsection (3) of section forty-eight of the Finance (1909-10) Act, 1910, shall, so far as applicable, apply accordingly with the substitution of the licensed premises for the club, and of the holder of the licence for the secretary of the club.
(3) The power of recovering the second half of duty under this section shall apply to the recovery of the unpaid portion of duty in cases where a licence for the manufacture or sale of intoxicating liquor has been granted before the passing of this Act on payment of a portion of the duty only, except that in cases where the licence has been so granted under subsection (3) of section forty-nine of the Finance (1909-10) Act, 1910, and is now in force, the first day of March next after the commencement of the year for which the licence was granted shall be substituted for the first day of February next ensuing.
7 Repayment of proportional part of duty where justices' licence expires before Excise licence.
7. Where an Excise licence ceases to be in force owing to the fact that the justices' licence or certificate in pursuance of which it was granted has expired and has not been renewed, there shall be repaid to the holder of the Excise licence such sum as bears to the full amount of the duty the same proportion as the unexpired period of the licence bears to a whole year, unless there has been such a conviction against the licence holder as is mentioned in section twenty-two of the Excise Licences Act, 1825.
8 Licences for new beginners.
8. In the case of licences for the sale of intoxicating liquor granted to a new beginner, the proportional part of the duty upon payment of which the licence may be granted shall be such sum as bears to the full amount of the duty the same proportion as the period for which the licence will be in force bears to a whole year.
9 Licences for sale of spirits for medical purposes, &c.
(1) Any manufacturing or wholesale chemist and druggist who requires a licence for the purposes only of selling rectified spirits of not less than forty-three degrees above proof, for medicinal purposes, to duly qualified medical practitioners or duly registered...
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