Finance Act 1920
| Jurisdiction | UK Non-devolved |
| Citation | 1920 c. 18 |
| Year | 1920 |
Finance Act, 1920
(10 & 11 Geo. 5.) CHAPTER 18.
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.
[4th August 1920]
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 Continuation of customs duties imposed under5 & 6 Geo. 5. c. 89. 9 & 10 Geo. 5. c. 32.
1. The following duties of customs, imposed by Part I. of the Finance (No. 2) Act, 1915, shall, subject to the provisions of section eight of the Finance Act, 1919 (which relates to imperial preferential rates), continue to be charged, levied, and paid, in the case of the duty on motor spirit until the thirty-first day of December nineteen hundred and twenty, in the case of the new import duties until the first day of May nineteen hundred and twenty-one, and in the case of the other duties until the first day of August nineteen hundred and twenty-one, that is to say:—
Duty. |
Section of Act. |
Increased duty on tea |
1 |
Additional duties on dried fruit |
8 |
Additional duty on motor spirit |
10 (1) |
New import duties |
12 |
2 Continuation of increased medicine duties.
2. The additional duties of excise imposed by section eleven of the Finance (No. 2) Act, 1915, upon medicines liable to duty shall continue to be charged, levied and paid until the first day of August nineteen hundred and twenty-one.
3 Increased duties on spirits.
(1) In lieu of the duties of customs payable on spirits imported into Great Britain or Ireland, there shall, as from the twentieth day of April nineteen hundred and twenty, be charged, levied and paid, in the case of spirits entitled to preferential rates under section eight of the Finance Act, 1919, the duties specified in the second column of Part I. of the First Schedule to this Act, and in the case of all other spirits the duties specified in the third column of Part I. of the said schedule, together in either case with the additional duties specified in Part II. of that schedule.
(2) In lieu of the excise duty payable on spirits distilled in Great Britain or Ireland there shall, as from the twentieth day of April nineteen hundred and twenty, be charged, levied and paid for every gallon computed at proof of spirits distilled or manufactured by any other process whatsoever in Great Britain or Ireland an excise duty of three pounds twelve shillings and sixpence, together with the additional duties specified in Part III. of the First Schedule to this Act.
And so in proportion for any less quantity.
4 Spirits used in medical preparations or forscientific purposes.
4. Section four of the Finance Act, 1918(which provides for the reduction and allowance of duty in respect of spirits used in medical preparations or for scientific purposes), shall apply to the duties on spirits imposed by this Act as it applies to duties on spirits imposed by that Act as though it were herein set out and expressly made applicable thereto, with the substitution for the sums specified in that section as the amount of reduction of duty or repayment of duty, of such sums as will reduce the amount of duty payable under this Act to the amount of duty which was payable immediately before the increase of duties on spirits provided for by the Finance Act, 1918.
5 Increased customs duties on beer.
(1) In lieu of the duties of customs payable on beer of the descriptions called or similar to mum, spruce or black beer, or Berlin white beer, or other preparations, whether fermented or not fermented, of a similar character imported into Great Britain or Ireland, there shall, as from the twentieth day of April nineteen hundred and twenty, be charged, levied, and paid the following duties (that is to say):—
For every thirty-six gallons of beer where the worts thereof are, or were before fermentation, of a specific gravity— |
s. d. |
Not exceeding one thousand two hundred and fifteen degrees |
20 2 0 |
Exceeding one thousand two hundred and fifteen degrees |
23 11 0 |
(2) In lieu of the duty of customs payable on every description of beer other than that specified in the preceding subsection imported into Great Britain or Ireland there shall, as from the twentieth day of April nineteen hundred and twenty, be charged, levied, and paid the following duty (that is to say):—
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees |
s. d. 5 0 6 |
(3) In lieu of the customs drawback now payable there shall be allowed and paid on the exportation, shipment for use as stores, or removal to the Isle of Man, of beer imported into Great Britain or Ireland, on which it is shown that the increased customs duty charged by this Act has been paid, a drawback calculated according to the original gravity thereof (that is to say):—
For every thirty-six gallons of an original gravity of one thousand and fifty-five degrees the drawback of |
s. d. 5 0 3 |
(4) In the case of beer which is of a gravity different from the gravity aforesaid, the duty or the drawback, as the case may be, shall be varied proportionately.
6 Increased excise duty on beer.
6. In lieu of the duty of excise payable in respect of beer brewed in Great Britain or Ireland there shall, as from the twentieth day of April nineteen hundred and twenty, be charged, levied, and paid, the following duty (that is to say):—
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees |
s. d. 5 0 0 |
and in lieu of the drawback of excise payable in respect of beer exported from Great Britain or Ireland, as merchandise or for use as ship's stores, there shall be allowed and paid in respect of beer on which it is shown that the increased excise duty charged by this Act has been paid a drawback calculated according to the original gravity thereof (that is to say):—
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees the drawback of |
s. d. 5 0 3 |
and so, as to both duty and drawback, in proportion for any difference in quantity or gravity.
7 Increased duties on wine.
(1) In lieu of the duties of customs payable on wine imported into Great Britain and Ireland, there shall, as from the twentieth day of April nineteen hundred and twenty, be charged, levied, and paid, subject as hereinafter provided, the following duties (that is to say):—
Wine— |
s. d. |
Not exceeding 30 degrees of proof spirit, the gallon |
0 2 6 |
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon |
0 6 0 |
And for every degree, or fraction of a degree, beyond the highest above charged, an additional duty, the gallon |
0 0 6 |
Sparkling wine in bottle, an additional duty, the gallon |
0 5 0 |
Still wine in bottle, an additional duty, the gallon |
0 2 0 |
and in the case of sparkling wine in addition to the above duties a duty equal to thirty-three and one-third per cent. of the value of the wine.
(2) This section shall have effect subject to the provisions of section eight of the Finance Act, 1919, and as though the Second Schedule to that Act provided that the preferential rate of duty as respects the ad valorem duty on sparkling wine were two-thirds of the full rate of that duty.
(3) Subsection (2) of section eight of the Customs and Inland Revenue Act, 1890 (which provides that wine rendered sparkling in warehouse is to be deemed to be sparkling wine for the purpose of a certain duty imposed on sparkling wine), shall apply for the purpose of the ad valorem duty imposed on sparkling wine by this section as it applies for the purpose of any other duty imposed on such wine.
(4) In this section the word ‘wine’ includes the lees of wine.
8 Amendment of s. 45 of 10 Edw. 7. c. 8.
8. Section forty-five of the Finance (1909-10) Act, 1910 (which provides for the reduction of licence duty in the case of hotels and restaurants), shall have effect as respects any licence granted for the year commencing on the twenty-ninth day of May nineteen hundred and twenty, or for a year commencing on any later date, as if for the words ‘two-fifths’ and ‘one-third,’ in subsection (1) thereof, there were, respectively, substituted the words ‘three-fifths’ and ‘one-half.’
9 Additional duty on cigars.
9. In addition to the duties of customs payable on tobacco imported into Great Britain and Ireland, there shall, as from...
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