Finance Act 1933

JurisdictionUK Non-devolved
Citation1933 c. 19


Finance Act, 1933.

(23 & 24 Geo. 5.) CHAPTER 19.

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.

[28th June 1933]

Most Gracious Sovereign,

W E, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom 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:—

I Customs and Excise.

Part I.

Customs and Excise.

S-1 Reduced duties and drawbacks on certain descriptions of beer.

1 Reduced duties and drawbacks on certain descriptions of beer.

(1) In lieu of the duty of excise charged under section one of the Finance (No. 2) Act 1931 , there shall be charged in respect of beer brewed in the United Kingdom a duty of excise at the rates set out in Part I of the First Schedule to this Act, and in lieu of the excise drawback allowed under the said section one there shall be allowed, on the exportation of beer from the United Kingdom as merchandise, or for use as ships' stores, an excise drawback at the rates set out in Part II of that Schedule, subject to the provisions of that Part of that Schedule.

(2) In lieu of the duty of customs charged under the said section one, there shall be charged in respect of beer imported into the United Kingdom a duty of customs at the rates set out in Part III of the First Schedule to this Act, and in lieu of the customs drawback allowed under the said section one there shall be allowed, on the exportation of beer from the United Kingdom as merchandise, or for use as ships' stores, a customs drawback at the rates set out in Part IV of that Schedule, subject to the provisions of that Part of that Schedule.

(3) Sections two and three of the Finance Act, 1923 (which relate respectively to rebates from the excise duty and customs duty on beer), shall cease to have effect as respects the duties charged under this section.

(4) The duty of customs charged, and the customs and excise drawbacks allowed, under this section shall be charged and allowed, as the case may be, in addition to the duty and drawbacks charged and allowed in respect of beer under the next following section of this Act.

(5) Where the aggregate amount of the excise duty charged under this section on the several constituents of beer which has been prepared by a process of mixing by a brewer for sale exceeds the amount of the excise duty which would have been chargeable under this section on the mixture, the Commissioners may, subject to such conditions as they may prescribe, remit or repay the excess.

The conditions prescribed under this subsection may, notwithstanding anything in any enactment, include conditions as to the method of computing the last-mentioned amount and the method of ascertaining any matter by reference to which that amount is to be computed.

(6) In this section and in the First Schedule to this Act the expression ‘beer’ does not include beer of any of the descriptions specified in subsection (1) of section two of the Finance Act, 1930 .

(7) This section shall be deemed to have had effect as from the twenty-sixth day of April, nineteen hundred and thirty-three:

Provided that the amendments as to drawback made by this section shall not have effect in relation to any beer as respects which it is shown to the satisfaction of the Commissioners that duty was paid at the rates in force before the twenty-sixth day of April, nineteen hundred and thirty-three.

S-2 Continuation of duty on hops, &c., and amendment of additional duty and drawbacks on beer.

2 Continuation of duty on hops, &c., and amendment of additional duty and drawbacks on beer.

(1) The duties of customs charged by section seven of the Finance Act, 1925 , as amended by section four of the Finance Act, 1929 , on hops, hop oil, and extracts, essences or other similar preparations made from hops shall continue to be charged until the end of the fifteenth day of August, nineteen hundred and thirty-seven.

(2) In lieu of the additional duty of customs charged under subsection (2) of the said section seven as so amended, but in addition to any other duty of customs for the time being chargeable in respect of beer, there shall, as from the twenty-sixth day of April, nineteen hundred and thirty-three, until the end of the said fifteenth day of August, be charged in respect of beer imported into the United Kingdom a duty of customs of ten pence for every thirty-six gallons and so in proportion for any less number of gallons.

(3) In lieu of the additional customs drawback allowed under the said subsection, but in addition to any other customs drawback for the time being allowed in respect of beer, there shall, on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer on which it is shown to the satisfaction of the Commissioners that the additional customs duty charged under this section has been paid, be allowed a customs drawback of ten pence for every thirty-six gallons and so in proportion for any less number of gallons.

(4) In lieu of the additional excise drawback allowed under subsection (3) of the said section seven as so amended, but in addition to any other excise drawback for the time being allowed in respect of beer, there shall, as from the said twenty-sixth day of April, until the end of the fifteenth day of November, nineteen hundred and thirty-seven, be allowed on the exportation of beer from the United Kingdom as merchandise, or for use as ships' stores, an excise drawback of ten pence for every thirty-six gallons and so in proportion for any less number of gallons.

(5) Section three of the Finance Act, 1923 (which relates to rebates from the customs duty on beer), shall cease to have effect as respects the duty charged in respect of beer under this section.

S-3 Excise duty on licence to brewer for sale.

3 Excise duty on licence to brewer for sale.

3. Such of the provisions of the Finance (1909-10) Act, 1910, as relate to the excise duty chargeable on a licence to a brewer for sale shall have effect, as respects any such licence granted on or after the first day of October, nineteen hundred and thirty-three, as if the provisions of the Second Schedule to this Act were substituted for Scale 2 of the First Schedule to that Act.

S-4 Increased duty on matches.

4 Increased duty on matches.

(1) As from the twenty-sixth day of April, nineteen hundred and thirty-three, there shall, in lieu of the duties of customs charged on matches under section eight of the Finance Act, 1927 , be charged on matches imported into the United Kingdom duties of customs at the rates specified in the Third Schedule to this Act.

(2) Subsections (4) and (5) of section three of the Finance (New Duties) Act, 1916 , shall apply for the purpose of the duties under this section as they were applied by the said section eight for the purpose of the duties charged thereunder.

S-5 Increased duties on mechanical lighters.

5 Increased duties on mechanical lighters.

(1) As from the twenty-sixth day of April, nineteen hundred and thirty-three, the rate of the duty of customs charged under section six of the Finance Act, 1928 , on the importation into the United Kingdom of any mechanical lighter, and of any component part of a mechanical lighter other than a flint, shall be increased to one shilling and sixpence.

(2) The rate of the duty of excise charged under the said section six on every mechanical lighter manufactured in the United Kingdom which is complete, or which could be made complete by the addition of a flint, shall, as respects every such lighter manufactured on or after the said twenty-sixth day of April, be increased to one shilling, and the rate of the duty of excise charged as aforesaid on every mechanical lighter sent out in an incomplete state from the premises of a manufacturer of mechanical lighters, shall, as respects every such lighter so sent out on or after that date, be increased to one shilling.

(3) Paragraph (d of the said section six, and any regulations made thereunder providing for the receipt by licensed manufacturers of mechanical lighters in an incomplete state or of parts of mechanical lighters without payment of duty, shall be deemed to have ceased to have effect as respects customs duty as from the said twenty-sixth day of April, except in so far as they relate to parts of mechanical lighters, being wheels for striking a flint.

S-6 Amendments as to duty on hydrocarbon oils.

6 Amendments as to duty on hydrocarbon oils.

(1) As from six o'clock in the evening of the twenty-fifth day of April, nineteen hundred and thirty-three, the rate of the rebate to be allowed under subsection (3) of section two of the Finance Act, 1928, on the delivery for home consumption of any oils other than light oils, shall be reduced from eight pence per gallon to seven pence per gallon.

(2) In the case of all petroleum oils, other than light...

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