Revenue Act 1898
| Jurisdiction | UK Non-devolved |
| Citation | 1898 c. 46 |
Revenue Act, 1898
(61 & 62 Vict.) CHAPTER 46.
An Act for amending the Law relating to Customs and Inland Revenue and for other purposes connected with Finance.
[12th August 1898]
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:
PART I—Customs .
1 Prohibitions and restrictions.
1. There shall be added to the table of prohibitions and restrictions contained in section forty-two of the Customs Act, the following, that is to say:—
2 Report of ship.
(1)2.—(1.) The report required by section fifty of the Customs Act from the master of a ship arriving from parts beyond the seas may, subject to and in accordance with regulations by the Commissioners of Customs, be made by such one of the responsible officers of the ship as the master appoints in writing, and, if it is so made, the provisions of the Customs Act shall apply as if it had been made by the master.
(2) (2.) If, for facilitating the discharge of the cargo, the Commissioners of Customs allow an interim report to be made elsewhere than at the Custom house of the port, the report shall not be deemed to be the report of the ship and cargo until it is numbered by the proper officer at the Custom house.
3 Amendment of 39 & 40 Vict. c. 36. s. 49, as to bullion or coin.
3. The requirement in section forty-nine of the Customs Act of an account of bullion or coin shall, if so directed by the Commissioners of Customs, apply to diamonds; and all accounts under that section shall be rendered within seventy-two hours of the landing of the goods, instead of within ten days, as in that section mentioned.
4 Extension of provisions as to specifications of free goods to stores and to newly built ships.
(1)4.—(1.) Section three of the Revenue Act, 1889 (which relates to ships touching at a port for the purpose of taking in coals or fuel for use), shall have effect as if stores were referred to therein as well as coals and fuel.
(2) (2.) For the purposes of section eleven of the Customs and Inland Revenue Act, 1881 (which relates to the delivery of a specification of goods), a ship built in the United Kingdom, and not registered as a British ship when she departs on her first voyage, shall be treated both as goods and as an exporting ship within the meaning of that section, and the builder or owner of the ship shall be treated as the exporter so far as the ship is treated as goods.
5 Bonded goods.
5. In section eighteen of the Customs and Inland Revenue Act, 1881, after the words ‘allowances thereon’ shall be inserted the words ‘and as to the treatment thereof in warehouse.’
6 Interpretation and extent of Part I.
(1)6.—(1.) In this Part of this Act, the expression ‘Customs Act’ means the Customs Consolidation Act, 1876 .
(2) (2.) This Part of this Act shall extend to the whole of the British Islands, but not to any other part of Her Majesty's dominions.
PART II.—Stamps .
7 Amendments of 54 & 55 Vict. c. 38.
(1)7.—(1.) Sub-section (3) of section fifty-three of the Stamp Act, 1891 (which relates to the exclusion of claims for brokerage and other charges in certain cases), shall apply where a person required to make, execute, and transmit a contract note fails to do so, in the same manner as if he had made, executed, and transmitted a contract note not duly stamped.
(2) (2.) Any document referring to any Act or enactment repealed by the Stamp Act, 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act.
(3) (3.) The words ‘or offered for subscription,’ in the paragraph numbered one under the head ‘Marketable Security’ in the First Schedule to the Stamp Act, 1891, are hereby repealed.
(4) (4.) The expression ‘instrument’ in section nine of the Stamp Act, 1891, includes any postal packet within the meaning of the Post Office Protection Act, 1884 , and sub-section two of the said section is hereby repealed.
(5) (5.) Any fine incurred under section nine of the Stamp Act, 1891, may be recovered summarily, subject to the like right of appeal as in the case of any fine under any Act relating to the excise.
(6) (6.) Section twenty-four of the Stamp Duties Management Act, 1891, is hereby declared to apply to affidavits and oaths as well as to statutory declarations.
8 Additional exemptions from stamp duty on receipts.
8. The following exemptions shall be added to the First Schedule of the Stamp Act, 1891, under the head ‘Receipts given for, or upon the payment of, money amounting to two pounds or upwards’:—
(14)‘(14.) Receipt given by an officer of a county court for money received by him from a party to any proceeding in the court.
(15) (15.) Receipt given by or on behalf of a clerk to justices or a magistrate, for money received in respect of a fine.’
9 Recovery of fees under 31 & 32 Vict. c. 55.
9. The fees to be collected under the Courts of Law Fees (Scotland) Act, 1868, and the Public Offices Fees Act, 1879, shall be a debt due to the Crown and shall be recoverable in such manner and by such person as the Treasury may direct, and if so directed as part of the Inland Revenue.
10 Amendment of 54 & 55 Vict. c. 38. s. 22.
(1)10.—(1.) Whenever the Commissioners of Inland Revenue give public notice in the London, Edinburgh, and Dublin Gazettes that the use of any die, as defined by the Stamp Duties Management Act, 1891, has been discontinued, then, whether a new die has been provided or not, from and after any day to be stated in the notice (that day not being within one month after the notice is so published), that die shall not be a lawful die for denoting the payment of duty, and every instrument first executed by any person, or bearing date, after the day so stated in the notice, and stamped with duty denoted by the discontinued die, shall be deemed to be not duly stamped.
(2) (2.) The provisoes to section twenty-two of the Stamp Duties Management Act, 1891, shall apply, subject to the necessary modifications, where a notice is published under this section in the same manner as they apply where a notice is published under that section.
(3) (3.) The expression ‘instrument’ in this section and in section twenty-two of the Stamp Duties Management Act, 1891, includes any postal packet as defined by the Post Office Protection Act, 1884 , and the execution of an instrument shall for the purposes of this section include the posting of a postal packet.
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