Finance Act 1915
| Jurisdiction | UK Non-devolved |
Finance Act, 1915
(5 & 6 Geo. 5.) 62.
An Act to grant certain duties of Customs and Inland Revenue, including Excise, to alter other duties and to amend the Law relating to Customs and Inland Revenue, including Excise, and the National Debt, and to make further provision in connection with Finance.
[29th July 1915]
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 hereinafter 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 fifteen, under the Finance Act, 1914(Session 2), shall continue to be charged, levied, and paid until the first day of July nineteen hundred and sixteen, on the importation thereof into Great Britain or Ireland (that is to say):—
| Tea, the pound | eightpence. |
2 Duties on immature spirits.
2. In addition to the duties of Customs payable on spirits imported into Great Britain or Ireland there shall, as from the eighteenth day of May nineteen hundred and fifteen, be charged, levied and paid the duties specified in Part I. of the Schedule to this Act; and in addition to the Excise duty payable on spirits there shall, as from the same date, be charged, levied and paid the duties specified in Part II. of the Schedule to this Act:
Provided that—
3 Repayment of proportional part of duty on a liquor licence in cases where business is discontinued.
3. Where the holder of any of the manufacturers', wholesale dealers', or retailers' licences specified in the First Schedule to the Finance (1909-10) Act, 1910, satisfies the Commissioners of Customs and Excise that the business for the purpose of which or in connection with which the licence has been granted has been permanently discontinued, he shall be entitled to surrender the licence and to obtain from the Commissioners repayment, or so far as the duty has not been paid remission, of such part of the duty for the year as bears to the full amount of that duty the same proportion as the period of the licence unexpired at the date of the surrender bears to a whole year.
Provided that a person shall not be entitled to obtain any repayment or remission of duty under this section where the business has been discontinued owing to the disqualification either of the premises or the licence holder by reason of the conviction of the licence holder for some offence.
4 Allowance respect of duty on spoilt beer.
(1) If it is proved to the satisfaction of the Commissioners of Customs and Excise that any beer which has been removed from the entered premises of a brewer for consumption has accidentally become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the brewer as so spoilt or unfit for use, the Commissioners shall, subject to such regulations as they may prescribe, remit or repay the duty charged or paid in respect of the beer.
(2) If any person contravenes or fils to comply with any of the regulations made by the Commissioners under this section, he shall in respect of each offence be liable to an excise penalty of fifty pounds.
(3) If any person for the purpose of obtaining any remission or repayment of duty under this section knowingly makes any false statement or false representation he shall be liable on summary conviction to imprisonment with or without hard labour for a term not exceeding six months.
5 Amendment of s. 45 of Finance \(1909-10) Act, 1910.
5. Where the duty payable under the Finance (1909-10) Act, 1910, in respect of the licence for any such premises as are mentioned in section forty-five of that Act would, but for the provisions of this section, be the full duty and not the reduced duty payable under that section, and the person applying for the licence shows to the satisfaction of the Commissioners of Customs and Excise that the receipts from the sale of intoxicating liquor in the preceding year were made to exceed, in the case of a restaurant two-fifths, and in the case of any other premises one-third of the total receipts in that year from the business of all descriptions carried on by the licence holder in the premises by reason either that—
(1) the receipts from the sale of intoxicating liquor were increased on account of the addition to the duty on beer imposed by the Finance Act, 1914 (Session 2); or
(2) The receipts other than the receipts from the sale of intoxicating liquor were diminished through circumstances connected with the present war;
or for both of those reasons, then, for the purpose of ascertaining whether the reduced duty is payable in respect of the licence, the said section forty-five shall have effect as if three-fifths were substituted for two-fifths and one-half were substituted for one-third.
This section shall have effect as respects any licence taken out on or after the twenty-ninth clay of May nineteen hundred and fifteen.
6 Restriction of hours \(extension of relief).
6. Section nine of the Finance Act, 1914 (Session 2), (which provides for a reduction of licence duty where hours of sale are curtailed) shall, in addition to the cases therein specified, apply to case in which the holder of any retailer's on-licence proves to the satisfaction of the Commissioners of Customs and Excise that, during the continuance of and in connection with the present war, the sale or consumption of intoxicating liquor on his premises has been suspended during any normal hours of sale either—
7 Exemption of motor ambulances in respect of duty on motor spirit.
7. Any person using motor spirit for the purpose of supplying motive power to any motor ambulance when used as such shall be entitled to an allowance or repayment of the duty paid in respect of the motor spirit in the same manner as a person using motor spirit for purposes other than the supply of motive power for motor cars.
8 Power to warehouse certain spirits of wine on drawback for home consumption or for delivery duty free for use in arts, &c.
(1) Notwithstanding anything in section ninety-five of the Spirits Act, 1880 a rectifier may, subject to the provisions of that section—
(a ) warehouse for home consumption spirits of wine of a strength of seventy-four degrees over proof or up wards rectified by him from spirits on which duty has been paid; or
(b ) warehouse for delivery to a person entitled to receive spirits duty free under section eight of the Finance Act, 1902 , spirits of wine of a strength of fifty degrees over proof or upwards so rectified.
(2) The Commissioners of Customs and Excise may make regulations with respect to the conditions under which spirits of wine of a strength of seventy-four degrees over proof or upwards may be warehoused by a distiller or a rectifier, and may by any such regulations modify as respects any such spirits any of the provisions of the Spirits Act, 1880, or any other enactment relating to the warehousing, of spirits.
(3) If any person contravenes or fails to comply with any regulations made under this section he shall be liable to an excise penalty of one hundred pounds.
(4) Notwithstanding anything in section twenty-one of the Revenue Act, 1889 , the allowance payable under section three of the Customs and Inland Revenue Act, 1885 , in respect of spirits of the nature of spirits of...
To continue reading
Request your trial