Local Taxation (Customs and Excise) Act 1890
| Jurisdiction | UK Non-devolved |
| Citation | 1890 c. 60 |
Local Taxation (Customs and Excise) Act, 1890.
(53 & 54 Vict.) CHAPTER 60.
An Act for the Distribution and Application of certain Duties of Customs and Excise; and for other purposes connected therewith.
[18th August 1890]
W HEREAS certain local taxation (customs and excise) duties have by an Act of the present session been directed to be paid to the same local taxation accounts as the local taxation probate duty, and it is expedient to provide for the distribution and application of the duties so paid:
Be it therefore enacted by the Queen'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 Application of English share of customs and excise duties.
(1)1.—(1.) Out of the English share of the local taxation (customs and excise) duties paid to the local taxation account on account of any financial year—
(a .) The sum of three hundred thousand pounds shall be applied for such purposes of police superannuation in England as herein-after mentioned;
(b .) The residue shall, unless Parliament otherwise determines, be distributed between county and county borough funds, and carried to the Exchequer contribution accounts of those funds respectively, and applied under the Local Government Act, 1888 , as if it were part of the English share of the local taxation probate duty, and shall be the subject of an adjustment between counties and county boroughs, according to section thirty-two of the said Act, by the Commissioners under that Act.
(2) (2.) The council of any such county or county borough may contribute any sum received by such council in respect of the residue under this section, or any part of that sum, for the purposes of technical education within the meaning of the Technical Instruction Act, 1889, and may make that contribution over and above any sum that may be raised by rate under that Act.
(3) (3.) A county council may make any such contribution by giving the amount of the contribution or any part of that amount to any town council or other urban sanitary authority in their county for the purpose of the same being applied by such council or authority under the Technical Instruction Act, 1889 , over and above any sum which can be raised under that Act by rate by such council or authority.
(4) (4.) The council for any county to which the Welsh Intermediate Education Act, 1889 , applies may contribute any sum received by such council under this section in respect of the said residue or any part of that sum towards intermediate and technical education under that Act, in addition to the amount which the council can under that Act contribute for such education.
2 Application of Scotch share of customs and excise duties.
2. Out of the Scotch share of the local taxation (customs and excise) duties paid to the local taxation (Scotland) account on account of any financial year—
(i.) The sum of forty thousand pounds shall be applied for such purposes of police superannuation in Scotland as herein-after mentioned;
(ii.) A sum not exceeding forty thousand pounds shall be applied in relief from the payment of school fees in the State-aided schools in Scotland of children in the compulsory standards of the Scotch code, and shall be distributed in such manner and in accordance with such conditions as may be set forth for the present financial year in a minute of the Scotch Education Department to be forthwith laid before Parliament, and in every year subsequent to the present year in the Scotch Education Code annually submitted to Parliament; and
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