Isle of Man (Customs) Act 1930
| Jurisdiction | UK Non-devolved |
| Citation | 1930 c. 42 |
Isle of Man (Customs) Act, 1930
(20 & 21 Geo. 5.) CHAPTER 42.
An Act to amend the law with respect to Customs in the Isle of Man.
[1st August 1930]
B E 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:—
1 Repeal of lace duty.
(1) The duty of customs chargeable on lace removed or imported into the Isle of Man shall cease to be charged, and accordingly section four of the Act of 1929 is hereby repealed so far as it relates to lace.
(2) This section shall be deemed to have had effect as from the first day of July, nineteen hundred and thirty.
2 Duties on spirits.
(1) On and from the third day of June, nineteen hundred and thirty, in lieu of the duties of customs theretofore payable on spirits, there shall, until the first day of August, nineteen hundred and thirty-one, be payable on spirits removed or imported into the Isle of Man—
(a ) in the case of spirits of any description, being Empire products produced in Great Britain or Northern Ireland, a duty of three pounds, twelve shillings and sixpence for every gallon computed at proof, whether in cask or bottle;
(b ) in the case of spirits of the descriptions specified in the first column of Part I of the Schedule to this Act, being Empire products produced elsewhere than in Great Britain or Northern Ireland, duties at the preferential rates respectively specified in the second column of Part I of that Schedule;
(c ) in the case of spirits of the descriptions so specified, not being Empire products, duties at the full rates respectively specified in the third column of Part I of that Schedule;
(d ) in the case of spirits of the descriptions specified in the first column of Part II of that Schedule, which have been warehoused for a period of two years and less than three years, in addition to the duties payable under the foregoing provisions of this subsection, duties at the rates respectively specified in the second column of Part II of that Schedule;
(e ) in the case of spirits of the descriptions so specified in Part II of that Schedule, which have not been warehoused or have been warehoused for a period of less than two years, in addition to the duties payable under paragraph (a ), paragraph (b ) or paragraph (c ) of this subsection, duties at the rates respectively specified in the third column of Part II of that Schedule.
(2) In this section the expression ‘Empire products’ means such Empire products as are entitled to a preferential rate under section five of the Act of 1919 .
(3) The Act of 1898 and section two of the Act of 1909 are hereby repealed as from the third day of June, nineteen hundred and thirty.
3 Additional duties on ale and beer.
3. There shall be payable on and from the third day of June, nineteen hundred and thirty, until the first day of August, nineteen hundred and thirty-one, such additional duties of customs on ale or beer removed or imported into the Isle of Man as are sufficient to make, when added to the existing duties, a duty at the following rate—
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees |
s. d. 3 17 0 |
with a proportionate increase or decrease according to the specific gravity of the worts thereof before fermentation.
4 Duty on hydrocarbon oils.
(1) On and from the twenty-eighth day of March, nineteen hundred and thirty, a duty of customs at the rate of fourpence per gallon shall be payable on all hydrocarbon oils removed or imported into the Isle of Man (not being oils manufactured or produced in Great Britain or Northern Ireland otherwise than by refining hydrocarbon oils imported into Great Britain or Northern Ireland).
(2) There shall be allowed from the duty payable under this section a rebate at the rate of fourpence per gallon on the delivery for home consumption of any goods other than light oils.
(3) If, on an application made for the purposes of this subsection by the owner of a fishing boat entered in the fishing boat register, it appears to the satisfaction of the Commissioners of Customs and Excise (hereafter in this section referred to as ‘the Commissioners’) that the applicant has, at any time within the period of six months preceding the date of his application or within such longer period preceding that date as the Commissioners may in any special case allow, used any quantity of hydrocarbon oil on board the boat, he shall be entitled to obtain from the Commissioners repayment of any duty which has been paid in respect of the oil so used:
Provided that—
(a ) an application for the purposes of this subsection must be made in such manner as the Commissioners may...
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