Finance Act 1943
| Jurisdiction | UK Non-devolved |
| Citation | 1943 c. 28 |
| Year | 1943 |
Finance Act, 1943
(6 & 7 Geo. 6.) CHAPTER 28.
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.
[22nd July 1943]
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:—
Part I.
Customs, Excise and Purchase Tax.
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 thirteenth day of April, nineteen hundred and forty-three.
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 seven pounds seventeen shillings and sixpence per gallon computed at proof; and accordingly the said subsection (2) shall have effect as if for the words ‘six pounds, seventeen shillings and sixpence’ there were substituted the words ‘seven pounds, seventeen shillings and sixpence’.
(3) This section shall be deemed to have had effect as from the thirteenth day of April, nineteen hundred and forty-three.
3 Wines.
(1) Section three of the Finance (No. 2) Act, 1939 (which imposes duties of customs on wines) shall have effect as if Parts I and II of the Third Schedule to this Act were respectively substituted for Parts I and II of the Third Schedule to that Act.
(2) This section shall be deemed to have had effect as from the thirteenth day of April, nineteen hundred and forty-three.
4 Sweets.
(1) The duty of excise on sweets charged under section sis of the Finance Act, 1927 , shall—
(a ) in the case of sparkling sweets, be at the rate of one pound ten shillings instead of one pound three shillings and ninepence per gallon; and
(b ) in the case of other sweets, be at the rate of fourteen shillings and sixpence instead of eleven shillings and sixpence per gallon.
(2) This section shall be deemed to have had effect as from the thirteenth day of April, nineteen hundred and forty-three.
5 Tobacco.
(1) In lieu of the duties of customs charged on tobacco under subsection (1) of section four of the Finance (No. 2) Act, 1940 , there shall be charged on tobacco imported into the United Kingdom of the descriptions set out in the first column of Part I of the Fourth Schedule to this Act—
(a ) in the case of tobacco not being an Empire product, duties of customs at the rates respectively specified in the second column of that Part of that Schedule; and
(b ) in the case of tobacco being an Empire product, duties of customs at the rates respectively specified in the third column of that Part of that Schedule.
(2) In lieu of the duties of excise charged on tobacco under subsection (2) of the said section four, there shall be charged on tobacco grown in the United Kingdom of the descriptions set out in the first column of Part II of the Fourth Schedule to this Act duties of excise at the rates respectively specified in the second column of that Part of that Schedule.
(3) The drawback allowed under section one of the Manufactured Tobacco Act, 1863 , on tobacco exported from the United Kingdom or deposited in a bonded or King's warehouse shall—
(a ) in cases where it is shown that the duties charged under subsection (1) of this section have been paid, be allowed—
(i) in respect of tobacco on which full customs duty has been paid, at the rates specified in the second column of Part III of the Fourth Schedule to this Act; and
(ii) in respect of tobacco on which customs duty at a preferential rate has been paid, at the rates specified in the third column of that Part of that Schedule; and
(b ) in cases where it is shown that the duties charged under subsection (2) of this section have been paid, be allowed at the rates specified in the third column of that Part of that Schedule,
instead of at the rates specified in Part III of the Fourth Schedule to the Finance Act, 1942 , but subject, in either of those cases, to the provisions affecting allowance of drawback contained in the Schedule to the Finance Act, 1904 .
(4) For the purposes of subsections (2) and (3) of section eight of the Finance Act, 1919 (which relate to articles manufactured in the British Empire from material which is not wholly grown or produced in the Empire and to goods manufactured in the United Kingdom from dutiable material shown to have been consigned from and grown or produced in the British Empire) the rates of the duties of customs imposed by this section in the case of tobacco being an Empire product shall be deemed to be preferential rates within the meaning of that section.
(5) In this section the expression ‘Empire product’ has the same meaning as it has for the purposes of the said section eight.
(6) This section shall be deemed to have had effect as from the thirteenth day of April, nineteen hundred and forty-three.
6 Entertainments.
6. As respects payments for admission to entertainments held on or after the sixteenth day of May, nineteen hundred and forty-three, other than payments made before the thirteenth day of April in that year, entertainments duty within the meaning of the Finance (New Duties) Act, 1916, shall be charged and be deemed always to have been chargeable—
7 Relief from duty for vehicles used for clearing snow.
(1) A mechanically propelled vehicle shall not be chargeable with any duty under section thirteen of the Finance Act, 1920, by reason of the use thereof for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.
(2) This section shall be deemed to have had effect as from the fourth day of October, nineteen hundred and forty-two.
8 Reduction of duty on certain mechanically propelled vehicles used for agricultural purposes.
(1) Sub-paragraph (a ) of paragraph 4 of the Second Schedule to the Finance Act, 1920 (which, as amended by the Seventh Schedule to the Finance Act, 1933 , section ten of the Finance Act, 1939 , and section nine of the Finance Act, 1940 , provides that locomotive ploughing engines, tractors, agricultural tractors and other agricultural engines shall, in certain cases, be liable only to a five shilling excise duty) shall, in relation to the use on roads, during the period specified in subsection (4) of this section, of any such agricultural or other tractor or engine as aforesaid (being a tractor or engine registered under the Roads Act, 1920, in the name of a person engaged in agriculture or of a registered agricultural contractor and used primarily for work on land in connection with agriculture) have effect as if, for paragraphs (ii) and (iii) thereof, there were substituted the following paragraph:—
‘(ii) for hauling agricultural produce of, or articles required for, any farm or market garden’.
(2) In this section, the expression ‘registered agricultural contractor’ means a person registered under the Agricultural Contractors (Registration and Control) Orders, 1940, or the Agricultural Contractors (Registration and Control) (Scotland) Order, 1941.
(3) In subsection (7) of section two of the Finance Act, 1935 (which, as amended by section eight of the Finance Act, 1942, excepts from the provisions of that section withdrawing the rebate on...
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