Finance Act 1942

JurisdictionUK Non-devolved
Citation1942 c. 21
Year1942


Finance Act, 1942

(5 & 6 Geo. 6.) CHAPTER 21.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the Public Revenue and the National Debt, and to make further provision in connection with Finance.

[24th June 1942]

Most Gracious Sovereign,

We 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 Beer.

1 Beer.

(1) Section one of the Finance (No. 2) Act, 1939 (which imposes duties of excise and customs in respect of beer) shall have effect as if Parts I, III and IV of the First Schedule to this Act were respectively substituted for Parts I, III and IV of the First Schedule to that Act.

(2) In the case of beer in respect of which it is shown to the satisfaction of the Commissioners that the increased duty chargeable by virtue of this section has been paid, the provisions of the said section one relating to drawback shall have effect as if Parts II, V and VI of the First Schedule to this Act were respectively substituted for Parts II, V and VI of the First Schedule to the Finance (No. 2) Act, 1939.

(3) This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.

S-2 Spirits.

2 Spirits.

(1) The duties of customs charged on spirits under subsection (1) of section three of the Finance Act, 1920 shall have effect as if the said Schedule to this Act were substituted for Part I of the First Schedule to that Act.

(2) The rate of the duty of excise charged on spirits under subsection (2) of section three of the Finance Act, 1920, in addition to the duties specified in Part III of the First Schedule to that Act shall be increased to six pounds, seventeen shillings and sixpence per gallon computed at proof; and accordingly the said subsection (2) shall have effect as if for the words ‘four pounds, seventeen shillings and sixpence’ there were substituted the words ‘six pounds, seventeen shillings and sixpence’.

(3) This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.

S-3 Wines.

3 Wines.

(1) Section three of the Finance (No. 2) Act, 1939 (which imposes duties of customs on wines) shall have effect as if Part I and Part II of the Third Schedule to this Act were respectively substituted for Part I and Part II of the Third Schedule to that Act.

(2) This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.

S-4 Sweets.

4 Sweets.

(1) The duty of excise on sweets charged under section six of the Finance Act, 1927 , shall—

(a ) in the case of sparkling sweets, be at the rate of one pound, three shillings and ninepence instead of eleven shillings and sixpence per gallon; and

(b ) in the case of other sweets, be at the rate of eleven shillings and sixpence instead of five shillings and sixpence per gallon.

(2) This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.

S-5 Tobacco.

5 Tobacco.

(1) Section four of the Finance (No. 2) Act, 1940 (which imposes duties of customs and excise in respect of tobacco) shall have effect as if Parts I and II of the Fourth Schedule to this Act were respectively substituted for Parts I and II of the Third Schedule to that Act.

(2) In the case of tobacco in respect of which it is shown to the satisfaction of the Commissioners that the increased duty chargeable by virtue of this section has been paid, the provisions of the said section four relating to drawback shall have effect as if Part III of the Fourth Schedule to this Act were substituted for Part III of the Third Schedule to that Act.

(3) Subsection (1) of section seven of the Finance Act, 1926 (which, as amended by section four of the Ottawa Agreements Act, 1932 , provides, inter alia, for the stabilisation of rates of Imperial preference on tobacco for a period expiring on the nineteenth day of August, nineteen hundred and forty-two) shall, in relation to the duties of customs charged on tobacco, have effect as if the said period were extended so as to expire at the end of April, nineteen hundred and forty-three, or such earlier date as Parliament may hereafter determine.

(4) This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.

S-6 Entertainments.

6 Entertainments.

6. As respects payments for admission to entertainments held on or after the seventeenth day of May, nineteen hundred and forty-two, other than payments made before the fifteenth day of April nineteen hundred and forty-two, entertainments duty within the meaning of the Finance (New Duties) Act, 1916, shall be charged and be deemed always to have been chargeable—

a ) in the case of entertainments chargeable at reduced rates by virtue of subsection (3) of section one of the Finance Act, 1935(whichrelates to stage plays, etc.), at the rates set out in Part I of the Fifth Schedule to this Act; and
b ) in the case of other entertainments, at the rates set out in Part II of that Schedule
S-7 Extension of period of stabilisation of Imperial preference in case of sugar, &c.

7 Extension of period of stabilisation of Imperial preference in case of sugar, &c.

7. Subsection (1) of section seven of the Finance Act, 1926(which, as amended by section six of the Finance Act, 1940, provides, inter alia, for the stabilisation of rates of Imperial preference in the case of the duties of customs chargeable on sugar, molasses, glucose and saccharin, during a period ending on the thirty-first day of August, nineteen hundred and forty-two) shall, in so far as it relates to the said duties, have effect as if the said period were extended so as to expire at the end of August, nineteen hundred and forty-four.

S-8 Rebate on heavy oil used for farm tractors.

8 Rebate on heavy oil used for farm tractors.

(1) Section two of the Finance Act, 1935 (which withdraws the rebate on heavy oils used for road transport) shall not apply to heavy oils used as fuel for tractors, agricultural tractors and agricultural engines which are registered under the Roads Act, 1920, in the name of a person engaged in agriculture and are not used on roads for hauling any objects except the produce of, and articles required for the purposes of, the agricultural land occupied by that person; and accordingly, the definition of the expression ‘vehicle’ in paragraph (d ) of subsection (7) of that section, shall have effect as if for the words ‘or (c )’ there were substituted the words ‘(c ) or (d ).’

(2) This section shall cease to have effect on the expiration of the Emergency Powers (Defence) Act, 1939 .

S-9 Suspension of Part I of First Schedule to Finance Act, 1938.

9 Suspension of Part I of First Schedule to Finance Act, 1938.

9. The duty imposed on the Board of Trade by paragraph 1 of Part I of the First Schedule to the Finance Act, 1938, to lay before Parliament, before the end of March in the year nineteen hundred and forty-two and each of the eight next following years, a certificate stating certain particulars as to the value, and quantity delivered for home consumption, of certain motor spirit and oil—

a ) shall not apply, and shall be deemed never to have applied, to the year nineteen hundred and forty-two
b ) shall not apply to any subsequent year, if, at the time when the certificate would have otherwise been laid by the Board, the Emergency Powers (Defence) Act, 1939 is in force, and the Board are satisfied that the laying of the certificate would be prejudicial to any of the objects mentioned in subsection (1) of section one thereof
Excise Licences.

Excise Licences.

S-10 Relief from duty on liquor licences, and provisions as to justices' licences, where business discontinued owing to war circumstances.

10 Relief from duty on liquor licences, and provisions as to justices' licences, where business discontinued owing to war circumstances.

(1) Subsections (1) to (3) of section thirteen of the Finance Act, 1935 (which relate to the repayment or remission of excise duty on licences for the sale of intoxicating liquor taken out under Part II of the Finance (1909-10) Act, 1910, where a business has been temporarily discontinued by reason, amongst other things, of the licensed premises having been destroyed or seriously damaged) shall have effect where the holder of such a licence satisfies the Commissioners that a business has been temporarily discontinued, whether before or after the passing of this Act, by reason of any circumstances directly or indirectly attributable to any war in which His Majesty may be or have been engaged (in this and the next five following sections and in the Sixth Schedule to this Act referred to as ‘war circumstances’).

(2) Where the Commissioners are satisfied, on an application being made to them for a...

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