Finance Act 1921
| Jurisdiction | UK Non-devolved |
| Citation | 1921 c. 32 |
| Year | 1921 |
Finance Act, 1921
(11 & 12 Geo. 5.) CHAPTER 32.
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 1921]
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 Continuation of Customs duties imposed under 5 & 6 Geo. 5. c. 89.
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 new import duties until the first day of May, nineteen hundred and twenty-two, and in the case of the other duties until the first day of August, nineteen hundred and twenty-two, that is to say:—
| Duty. | Section of Act. |
| Increased duty on tea | 1 |
| Additional duties on dried fruit | 8 |
| 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-two.
3 Duty on sparking wine.
(1) In lieu of the additional duty of Customs of five shillings per gallon and the further additional duty of Customs equal to thirty-three and one-third per cent. of the value of the wine payable on sparkling wine imported into Great Britain or Ireland, there shall, as from the tenth day of May, nineteen hundred and twenty-one, be charged, levied and paid on all sparkling wine imported into Great Britain or Ireland an additional duty of twelve shillings and sixpence per gallon.
(2) 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 of Customs imposed on sparkling wine), shall apply for the purpose of the duty imposed on sparkling wine by this section as it applied for the purpose of the duty mentioned in that subsection.
(3) This section shall have effect subject to the provisions of section eight of the Finance Act, 1919 , and as though the additional duty imposed by this section were the additional duty on sparkling wine referred to in the Second Schedule to that Act.
4 Additional duty on cigars repealed.
4. The additional duty of Customs imposed on cigars by section nine of the Finance Act, 1920, shall be deemed to have ceased on the tenth day of May, nineteen hundred and twenty-one.
5 Repeal of duties on mechanical lighters.
5. Section ten of the Finance Act, 1916, is hereby repealed.
6 Amendment with respect to exemption from railway passenger duty.
(1) The Cheap Trains Act, 1883 , shall have effect as though—
(a ) for paragraphs (1) and (2) of section two (which provide for the abolition of passenger duty in the case of cheap trains and for its reduction on urban traffic), there were substituted the following paragraphs:—
(1) Fares not exceeding minimum fares shall be exempt from duty:
(2) The duty on fares for conveyance between railway stations within one urban district certified so to be in manner provided by this section shall be payable at the rate of two per cent. instead of five per cent.:’
(b ) in paragraph (a ) of subsection (1) of section three (which requires provision to be made for proper third-class accommodation), the words ‘fares not exceeding the fares normally charged for passengers conveyed in third class carriages’ were substituted for the words ‘fares not exceeding the rate of one penny a mile,’ and in section five the words ‘a fare not exceeding the minimum fare’ were substituted for the words ‘a fare not exceeding the rate of one penny a mile’:
(c ) the following provision were inserted in section eight after the definition of ‘police authority’—
‘The expression 'minimum fare' means the lowest fare normally charged to an adult or a child, as the case may be, for a single, a return, or a periodical ticket, as the case may be, for any journey, and the expression ‘normally charged’ means charged otherwise than to a special class of passengers or on a special occasion:
Provided that, where a ticket for any journey, whether a single, return or periodical ticket, entitles a person to be conveyed in a class of carriage superior to the class of carriage in which a person holding a ticket for that journey for which the minimum fare is payable is entitled to be conveyed, the fare for the first-mentioned ticket shall not be deemed to be a minimum fare.’
(2) This section, in its application to any railway undertaking of which possession was not retained by the Minister of Transport under the Ministry of Transport Act, 1919 , shall be deemed to have had effect as from the first day of April, nineteen hundred and twenty.
(3) Nothing in this section shall operate to charge with railway passenger duty any fares which were not at the commencement of this Act chargeable with such duty, and where, before the first day of January, nineteen hundred and seventeen, a fare for any journey was exempt from railway passenger duty, notwithstanding that it entitled a person to be conveyed in a class of carriage superior to that in which a person paying the lowest ordinary fare then chargeable for that journey was entitled to be conveyed, a fare entitling a person to be conveyed for the same journey and in the same class of carriage shall be exempt from duty if the proportion which that fare bears to the minimum fare does not exceed the proportion which the first-mentioned fare bore to the lowest ordinary fare chargeable before the said first day in January.
For the purpose of the foregoing provision, the expression ‘lowest ordinary fare’ means the lowest fare chargeable otherwise than to a special class of passengers or on a special occasion.
7 Amendment of s. 1 of 6 & 7 Geo. 5. c. 11.
(1) Entertainment duty, within the meaning of section one of the Finance (New Duties) Act, 1916, as amended by any subsequent enactment, shall not be charged on payments for admission to an entertainment as respects which it is proved to the satisfaction of the Commissioners that the entertainment—
(a ) is provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture, or some branch thereof, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit; and
(b ) consists solely of an exhibition of the products of the industry, or branch thereof, for promoting the interests of which the society exists, or materials, machinery, appliances, or foodstuffs, used in the production of those products, or of articles which are of material interest in connection with the questions relating to the public health, as the case may be.
(2) In this section the expression ‘society’ includes a company, institution, or other association of persons, by whatever name called, the expression ‘agriculture’ includes horticulture and live-stock breeding, and the expression ‘live-stock’ includes animals of any description.
8 Amendment of s. 12 of 6 & 7 Geo. 5. c. 24.
8. Section twelve of the Finance Act, 1916 (which exempts from entertainments duty payments for admission to certain school entertainments), shall be amended as follows:—
(1) References therein to an educational institution shall be construed as including references to any organisation certified by a local education authority to be established and conducted for the purpose of providing social or physical training for children or young persons who are attending or have attended schools or educational institutions provided, aided, or maintained by that authority, and the reference therein to persons who are receiving or have received instruction in the school or institution shall be construed as including a reference to persons who are members of the organisation; and
(2) The words ‘under the age of eighteen years’ shall be substituted for the words ‘under the age of sixteen years.’
9 Amendment of s. 1 of 6 & 7 Geo. 5. c. 11.
9. Twopence shall be substituted for one penny in section one, subsection (5) (c ), of the Finance (New Duties) Act, 1916.
10 Provision with respect to duty on licences for male servants.
(1) A person...
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