Finance Act 1946

JurisdictionUK Non-devolved
Citation1946 c. 64


Finance Act, 1946

(9 & 10 Geo. 6.) CHAPTER 64.

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.

[1st August 1946]

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 Extension of key industry duty.

1 Extension of key industry duty.

1. Part I of the Safeguarding of Industries Act, 1921(which, as extended by section ten of the Finance Act, 1926, and section five of the Finance Act, 1936, is limited to expire on the nineteenth day of August, nineteen hundred and forty-six) shall continue in force for a further period of two years from the said day.

S-2 Coffee and chicory extracts, etc.

2 Coffee and chicory extracts, etc.

(1) Extracts, essences or other concentrations of coffee or chicory and admixtures of extracts, essences or other concentrations of coffee or chicory shall not be included in the Table of Prohibitions and Restrictions Inwards contained in section forty-two of the Customs Consolidation Act, 1876 , and accordingly in the entry relating to extracts, essences and other concentrations in the said Table the words ‘coffee, chicory or’ shall be omitted.

(2) There shall be charged on preparations which consist wholly or partly of extracts, essences or other concentrations of coffee or chicory imported into the United Kingdom duties of customs at the following rates, that is to say—

preparations not being Empire products—the lb. (dry weight)—9 d. .

preparations being Empire products—the lb. (dry weight) —712 d.

In this subsection the expression ‘Empire product’ has the same meaning as in subsection (1) of section eight of the Finance Act, 1919 .

(3) Subsection (1) of section seven of the Finance Act, 1901 (which requires duty to be charged in certain cases on goods containing articles liable to duties of customs in respect of each such article at the rates of duty respectively applicable thereto) shall not apply to the preparations mentioned in subsection (2) of this section, and where any such preparation imported into the United Kingdom contains, as a part or ingredient thereof, any article which is liable to customs duty apart from the said subsection (2), the preparation shall, unless the Treasury otherwise direct, be charged with the duty chargeable under the said subsection (2) or with the duty chargeable in accordance with the Schedule to the Customs Tariff Act, 1876 , whichever is the higher.

(4) The excise duty chargeable under subsection (3) of section three of the Finance Act, 1924 , on articles or substances prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, shall cease to be chargeable.

(5) This section shall have effect as from the first day of September, nineteen hundred and forty-six.

S-3 Drawback on rock cocoa, etc., used in manufacture of theobromine.

3 Drawback on rock cocoa, etc., used in manufacture of theobromine.

(1) Subject to the provisions of this section, where goods in the manufacture or preparation of which in the United Kingdom any cocoa or cocoa butter or cocoa husks and shells has or have been used are delivered to or appropriated by a person for use in the manufacture of theobromine in premises authorised by the Commissioners to be used for the purpose, the like drawback shall be paid as would, under subsection (2) of section two of the Finance Act, 1911 , be paid on the exportation of those goods; and no drawback shall be paid under the said subsection (2) on the exportation or shipment for use as ships' stores of any theobromine.

(2) The Commissioners may make regulations prescribing conditions for the protection of the revenue which must be fulfilled if drawback is to be payable under subsection (1) of this section, and regulating the manner in which any goods in respect of which such drawback has been paid and not repaid, and any residues resulting from the manufacture of theobromine therefrom, are to be dealt with and disposed of.

(3) Where any such conditions prescribed as aforesaid are contravened or not complied with, the drawback shall not be paid, or, if paid, shall be repaid, and where any person contravenes or fails to comply with any of the provisions of the regulations relating to the manner in which any goods or residues are to be dealt with or disposed of, he shall be liable to a customs penalty of one hundred pounds, and the goods or residues in question shall be forfeited.

S-4 Imperial preference for sugar, etc.

4 Imperial preference for sugar, etc.

4. Subsection (1) of section seven of the Finance Act, 1926(which, as amended by subsection (1) of section two of the Finance Act, 1944, provides, inter alia, for the stabilisation of rates of imperial preference in the case of duties of customs charged on sugar, molasses, glucose and saccharin during a period ending with the thirty-first day of August, nineteen hundred and forty-six) 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-eight.

S-5 Rebate on light oils used in refineries for producing gas.

5 Rebate on light oils used in refineries for producing gas.

5. Where by virtue of subsection (2) of section eight of the Finance (No. 2) Act, 1945, customs duty is charged on light oils used in a refinery for producing gas the same rebate shall be allowed in respect thereof as would be allowable if those oils were not light oils.

S-6 Relief from duty on imported legacies, etc.

6 Relief from duty on imported legacies, etc.

(1) Where it is shown to the satisfaction of the Commissioners that any goods imported after the passing of this Act were chattels or corporeal moveables belonging to or in the possession of a deceased person which had been used before his death and were not at the time of his death used or held by him for business purposes, and that the importation thereof is by or for a person resident in the United Kingdom who upon that death becomes entitled thereto by virtue of any testamentary disposition or intestacy, the Commissioners may remit or repay any customs duty which would otherwise be payable on the importation thereof.

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

S-7 Reduction of entertainments duty on certain games and sports, etc.

7 Reduction of entertainments duty on certain games and sports, etc.

(1) In subsection (3) of section one of the Finance Act, 1935 (which provides for reduced rates of entertainments duty in the case of stage plays and certain other entertainments) for the words ‘a circus or a travelling show’ there shall be substituted the words ‘a circus, a travelling show, a menagerie or any game or sport other than the racing or trial of speed of animals, vehicles, motor vessels or aircraft.’

(2) At the end of subsection (4) of the said section one, there shall be added the words ‘the reference to the racing or trial of speed of vehicles does not include a reference to cycle races where the cycles are propelled by the riders themselves.’

(3) This section shall apply to entertainments held on or after the fifth day of May, nineteen hundred and forty-six, and where duty has been charged on any payment for admission to an entertainment held on or after the said fifth day of May at the rate which would be applicable to the payment apart from the provisions of this section, the person by whom the duty was paid shall be entitled to repayment of the difference between the amount of duty paid and the amount of duty chargeable on the payment by virtue of the provisions of this section.

S-8 Entertainments duty on certain entertainments provided by bodies which are not profit making.

8 Entertainments duty on certain entertainments provided by bodies which are not profit making.

(1) Entertainments duty within the meaning of section one of the Finance (New Duties) Act, 1916 , shall not be charged on payments for admission to any entertainment which consists of one or more of the following items, that is to say—

(a ) a stage play;

(b ) a ballet (whether a stage play or not);

(c ) a performance of music (whether vocal or instrumental);

(d ) the exhibition of a cinematograph film;

(e ) a lecture;

(f ) a recitation;

(g ) an exhibition of artistic work;

(h ) an industrial exhibition;

(i ) an Eisteddfod,

where the Commissioners are satisfied that the entertainment is provided by a society, institution or committee which is not conducted or established for profit and that the aims, objects and activities of the society, institution...

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