Finance Act 1936
| Jurisdiction | UK Non-devolved |
Finance Act, 1936
(26 Geo. 5 & 1 Edw. 8) CHAPTER 34.
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.
[16th July 1936]
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 Kings 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 Increased customs duties on tea.
(1) In lieu of the duties of customs charged under section one of the Finance Act, 1932 , there shall be charged on tea imported into the United Kingdom duties of customs at the following increased rates, that is to say:—
Tea not being an Empire product |
the lb. 6 d. |
Tea being an Empire product |
the lb. 4 d. |
(2) Section fourteen of the Finance Act, 1924 , (which, as amended by section twelve of the Finance Act, 1925 , makes provision for the allowance of drawback on the exportation or shipment as stores of certain blended tea) shall extend to blended tea prepared from teas in respect of which either of the customs duties chargeable under this section has been paid.
(3) In this section the expression ‘Empire product’ has the same meaning as in subsection (1) of section eight of the Finance Act, 1919 .
(4) This section shall be deemed to have had effect as from the twenty-second day of April, nineteen hundred and thirty-six.
2 Increased customs duty on certain beer.
(1) A duty of customs at the rate of one pound for every thirty-six gallons shall be charged in respect of ail beer imported into the United Kingdom except—
(a ) beer being an Empire product within the meaning of subsection (1) of section eight of the Finance Act, 1919; and
(b ) beer of any description specified in subsection (1) of section two of the Finance Act, 1930 .
(2) 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 duty of customs charged under this section has been paid, there shall be allowed a customs drawback equal to the amount of the duty so paid.
(3) The duty of customs charged, and the customs drawback allowed, under this section shall be charged or allowed as the case may be in addition to any other duty of customs or customs drawback for the time being charged or allowed in respect of beer.
(4) This section shall be deemed to have had effect as from the twenty-second day of April, nineteen hundred and thirty-six.
3 Amendment as to polariscopic test of sugar.
(1) Where the Commissioners are satisfied that the polarisation of any sugar chargeable with a duty of customs or excise has at any time been reduced, either as the result of the sugar having been treated (whether by the addition of invert sugar or otherwise) or as the result of the development of invert sugar or other substance therein, the sugar shall be chargeable with the duty as if it were of a polarisation exceeding ninety-nine degrees.
(2) This section shall be deemed to have had effect as from the twenty-second day of April, nineteen hundred and thirty-six.
4 Extension of period of stabilisation of rates of imperial preference.
(1) Subsection (1) of section seven of the Finance Act, 1926 , (which provides for the stabilisation of rates of imperial preference) shall have effect as if the period of ten years mentioned in that subsection were extended so as to expire on the nineteenth day of August, nineteen hundred and thirty-seven:
Provided that nothing in this subsection shall affect the provisions of subsection (1) of section four of the Ottawa Agreements Act, 1932 , (which extended the said period in the case of tobacco until the nineteenth day of August, nineteen hundred and forty-two).
(2) For the purpose of the said section seven, the preferential rates chargeable by virtue of section four of the Finance Act, 1928 , in the case of Empire products being sugar, glucose, molasses or saccharin, shall be deemed to have been in force immediately before the first day of July, nineteen hundred and twenty-six.
5 Extension and amendment of 11 & 12 Geo. 5. c. 47.
(1) Part I of the Safeguarding of Industries Act, 1921, (which, as extended by section ten of the Finance Act, 1926, is limited to expire on the nineteenth day of August, nineteen hundred and thirty-six) shall continue in force for a further period of ten years from the said day.
(2) As from the twenty-second day of April, nineteen hundred and thirty-six, the Safeguarding of Industries Act, 1921, (hereafter in this section referred to as ‘the Act of 1921’) shall have effect as though the following goods were included in the Schedule to that Act, that is to say,—
(a ) activated carbons and decolourising carbons, not being of animal origin;
(b ) parts of arc-lamp carbons, whether such parts are finished or not;
(c ) parts of wireless valves and similar rectifiers and parts of vacuum tubes, whether such parts are finished or not:
(d ) ferro-titanium containing not more than two per cent. of carbon, manganese metal containing not more than one per cent. of carbon, and chromium metal;
except that, in the case of parts of arc-lamp carbons, the duty to be charged shall be at the rate of seven shillings and sixpence per pound weight.
(3) The power of the Board of Trade under subsection (5) of section one of the Act of 1921 to issue lists defining articles which are to be taken as falling under any of the general descriptions set out in the Schedule to that Act shall include power to amend any list so issued, and the provisions of that subsection relating to the publication of a list, and to complaints that an article has been improperly included in or excluded from a list, shall extend to the publication of an amendment made under this subsection and to complaints that an article has been improperly included in or excluded from a list by virtue of such an amendment.
(4) Subsection (1) of section three of the Import Duties Act, 1932, (7) (so far as it relates to additional duties) and (8) of that section and section nineteen of that Act shall apply accordingly:
Provided that any additional duty directed by virtue of this subsection to be charged on goods chargeable with duty under the Act of 1921 shall for all purposes be deemed to be charged under that Act and not under the said section three.
(5) If the Board of Trade are satisfied, on the application of the importer of any consignment of instruments or apparatus imported after the passing of this Act and chargeable with duty under the Act of 1921, that—
(a ) the consignment is required for the importer's own use; and
(b ) goods similar to that consignment are not for the time being made, or likely to be made within a reasonable time, in any part of His Majesty's dominions in quantities which are substantial in relation to the demand for those goods in the United Kingdom;
the Board may recommend to the Treasury that the consignment should be allowed to be imported without payment of the duty so chargeable and without payment of all or any of the duties chargeable under the Import Duties Act, 1932, or, if any such duty has been paid in respect of the consignment, that it should be repaid, and the Treasury may by licence authorise the importation of the consignment, or, subject to such conditions as the Commissioners may impose for the protection of the revenue, the repayment of duty, in accordance with the recommendation:
Provided that no such recommendation shall be made—
(i) as respects any duty chargeable under the Import Duties Act, 1932, except after consultation with the Import Duties Advisory Committee; or
(ii) unless an application for the recommendation is made before the importation of the consignment.
(6) In the case of any composite goods on which, by virtue of section eight of the Import Duties Act, 1932, the general ad valorem duty would be chargeable only up to the amount, if any, by which it exceeds the duty chargeable on the goods under the Act of 1921, the general ad valorem duty shall, instead of being so chargeable, be chargeable up to the full amount thereof, and the duty under the Act of 1921 shall be charged in accordance with subsection (2) of section one of the Act of 1921.
6 Power to remove or reduce additional duties in respect of certain iron and steel goods.
(1) On the recommendation of the Import Duties Advisory Committee, and after consultation with the Board of Trade, the Treasury may by order direct that any additional...
To continue reading
Request your trial