Revenue Act 1866
| Jurisdiction | UK Non-devolved |
| Citation | 1866 c. 36 |
| Year | 1866 |
Revenue Act, 1866
(29 & 30 Vict.) C A P. XXXVI.
An Act to grant, alter, and repeal certain Duties of Customs and Inland Revenue, and for other Purposes relating thereto.
[11th June 1866]
Most Gracious Sovereign,
W E, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom ofGreat Britain and Ireland 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 Rates and Duties herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it 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 Grant of Duties specified in Schedules annexed.
1. There shall be charged, collected, and paid, for the Use of Her Majesty, Her Heirs and Successors, the several Rates and Duties of Customs and Inland Revenue respectively specified and contained in the several Schedules marked respectively (A.), (B.), and (C.) to this Act annexed; and the said Rates and Duties shall respectively take effect at or from the respective Times, and shall continue to be charged, collected, and paid for and during the Periods respectively specified or mentioned in that Behalf in the said Schedules respectively, and where no Period is specified or limited for the Duration thereof the same shall continue to be charged, collected, and paid respectively until Parliament shall otherwise order; and the said several Schedules shall be deemed to be Part of this Act.
2 Provisions of former Acts to apply to this Act.
2. All the Powers, Provisions, Clauses, Regulations, Allowances, and Exemptions, Forfeitures, Pains, and Penalties, contained in or imposed by any Act or Acts, or any Schedule thereto, relating to any Duties of the same Kind or Description as the several Rates or Duties granted by this Act respectively, and in force at the Time of the passing of this Act, and not hereby expressly repealed, or, as regards the Income Tax, in force on the Fifth Day ofApril One thousand eight hundred and sixty-six (except as herein-after provided), shall respectively be in full Force and Effect with respect to the said Rates and Duties by this Act granted respectively, so far as the same are or shall be applicable, in all Cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said last-mentioned Rates and Duties respectively, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually, to all Intents and Purposes, as if the same had been herein repeated and specially enacted, mutatis mutandis , with reference to the Rates and Duties by this Act granted respectively: Provided always, that for the Purposes of this Act the Year One thousand eight hundred and sixty-two, mentioned in the Forty-third Section of the Act passed in the Twenty-fifth Year of Her Majesty's Reign, Chapter Twenty-two, shall be read as and deemed to mean the Year One thousand eight hundred and sity-six.
As to Customs.
As to Customs.
3 Customs Duties on Wood and Timber to cease on 9th May 1866.
3. The Duties of Customs now charged and payable upon the Goods herein-after mentioned upon their Importation intoGreat Britain and Ireland shall cease and determine on and after the Ninth Day of May One thousand eight hundred and sixty-six; that is to say,
Wood and Timber, Foreign and Colonial, viz.: |
s. d. | |
_____ Hewn |
the Load | 0 1 0 |
_____ Sawn or Split, planed or dressed |
,, | 0 2 0 |
_____ Firewood |
,, | 0 1 0 |
_____ Hoops |
,, | 0 2 0 |
_____ Lathwood |
,, | 0 1 0 |
_____ Shovel Hilts |
,, | 0 2 0 |
_____ Staves exceeding 72 Inches in Length, 7 Inches in Breadth, or 3 |
,, | 0 2 0 |
_____ Staves not exceeding 72 Inches in Length nor 7 Inches in Breadth nor 3 |
,, | 0 1 0 |
_____ Teak and Wood for Shipbuilding Purposes, formerly admitted free, and Treenails, of all Sorts |
,, | 0 1 0 |
Wood and Timber, Foreign and Colonial |
s. d. | |
|
Furniture or Hard Woods, viz.: _____ Amboyna Wood _____ Beef Wood _____ Black Wood _____ Box Wood _____ Cedar _____ Cherry Wood _____ Cochinella _____ Ebony _____ King Wood _____ Lignum Vitae _____ Mahogany _____ Maple _____ New Zealand _____ Olive Wood _____ Partridge Wood _____ Purple Wood _____ Rose Wood _____ Santa Maria Wood _____ Satin Wood _____ Saunders or Sandal, White or Yellow _____ Speckled Wood _____ Sweet Wood _____ Tulip Wood _____ Walnut Wood, except Gun Stocks _____ Zebra Wood Furniture and Hard Woods unenumerated (except Veneers), not being Ash, Beech, Birch, Elm, Oak, and Wainscot |
each the Ton |
0 1 0 |
It shall be lawful for the Commissioners of Her Majesty's Treasury to remit the Duty of Customs chargeable on all such Wood and Timber imported intoGreat Britain and Ireland as shall have been landed under Bond for Security of Duty on and after the Twenty-sixth Day of March One thousand eight hundred and sixty-six.
4 Customs Duties on Pepper and Ships to cease on 9th May 1866.
4. On and after the Ninth Day ofMay One thousand eight hundred and sixty-six the Duties of Customs now charged and payable upon the Goods herein-after mentioned, upon their Importation into Great Britain and Ireland , or on Registration there, shall cease and determine; that is to say:
| s. d. | |
Pepper of all Sorts the Lb. and 5 l. per Cent. thereon. |
0 0 6 |
|
Ships, with their Tackle, Apparel, and Furniture, viz.: _____ Foreign, built of Wood, and Ships built of Wood in any of Her Majesty's Possessions abroad on the Registration thereof as British Ships at any Port or Place for the Registry of British Ships in Great Britain and Ireland: For every Ton of the Gross Registered Tonnage without any Deduction in respect of Engine Room or otherwise |
0 1 0 |
5 Drawback on Exportation of Wood and Timber to cease on 9th May 1866.
5. On and after the Ninth Day ofMay One thousand eight hundred and sixty-six so much of ‘The Customs...
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