Revenue, Friendly Societies, and National Debt Act 1882
| Jurisdiction | UK Non-devolved |
| Citation | 1882 c. 72 |
Revenue, Friendly Societies, and National Debt Act, 1882
(45 & 46 Vict.) CHAPTER 72.
An Act for amending the Laws relating to Customs and Inland Revenue, and Postage and other Stamps, and for making further provision respecting the National Debt and charges payable out of the public revenue or by the Commissioners for the Reduction of the National Debt; and for other purposes.
[18th August 1882]
B E 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 Short title.
1. This Act may be cited as theRevenue, Friendly Societies, and National Debt Act, 1882.
PART I.
Customs and Excise.
2 Upon revocation of approval of a customs warehouse goods to be cleared or removed.
(1)2. (1.) If the Commissioners of Customs shall for any reasonable cause at any time revoke an order approving a warehouse, the duties on all the warehoused goods therein shall be paid or the goods shall be exported or removed to another approved warehouse within such time, not less than three months, as the Commissioners shall direct. Notice in writing of revocation or of the directions of the Commissioners, addressed to the proprietor or occupier of the warehouse and left thereat, shall be deemed to be notice to all persons interested in the goods. Such notice shall be advertised not less than four times at intervals of not less than fifteen days previous to the expiry of the said term of three months.
(2) (2.) If any goods shall not be duly cleared or removed in conformity with this section, such goods shall be taken to a Queen's warehouse by the officers of customs, and shall be liable to be sold for the same purposes and in the same manner as goods taken to the Queen's warehouse under section sixty-one of the Customs Consolidation Act, 1876 .
3 Salaries and superannuation allowances to officers not subject to execution or attachment.
3. No salary or sum of money granted or allowed to any officer of customs or person employed in the collection, receipt, or management of the customs revenue, and no sum of money allowed as or by way of compensation for past services, or upon the superannuation or retirement of such officer or person, shall be subject or liable to be seized or taken under or by virtue of any process whatsoever before the same shall have been actually paid to or for the use of the officer or person to whom the same shall have been granted or allowed.
4 Amendment of the law as to the persons entitled to receive the allowances on British spirits.
4. The allowances of twopence and fourpence per gallon payable in respect of British spirits by virtue of section four of the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter one hundred and twenty-nine, and section sixteen of the Customs and Inland Revenue Act, 1881, shall be paid, in the case of spirits exported, to the person who shall have given security for the exportation, and in the case of spirits used in warehouse, to the person upon whose written request the spirits shall have been so used, and any provision in the law to the contrary is hereby repealed.
5 Amendment of section 9 of 43 & 44 Vict. c. 24.
5. The rent charged for the lodgings, unfurnished, of officers of Inland Revenue in charge of a distillery for which a licence is granted under subsection two of section nine of the Spirits Act, 1880, must not exceed fifteen pounds a year in respect of each officer, unless the Commissioners of Inland Revenue, with the concurrence of the Commissioners of Her Majesty's Works and Public Buildings and the approval of the Treasury, shall agree for the payment of a higher rent.
6 Person charged with an offence against section 4 of 23 & 24 Vict. c. 90. may be convicted of an offence against section 7 of 33 & 34 Vict. c. 57.
6. If upon the hearing of an information exhibited against any person for recovery of the penalty imposed by the fourth section of the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter ninety, it shall be proved that such person used or carried a gun without having in force a proper licence under the Gun Licence Act, 1870, he shall not be entitled to be wholly acquitted by reason of a failure to prove an offence against the said section, but the Court before whom the said information is heard shall be at liberty to acquit him of the charge contained in the said information and convict him of an offence against the seventh section of the Gun Licence Act, 1870, and order him to pay the penalty thereby imposed.
7 Amendment of 43 & 44 Vict. c. 19.
7. Notwithstanding anything contained in the Taxes Management Act, 1880, section sixty of the Act of the session of the forty-third year of the reign of King George the Third, chapter one hundred and sixty-one, intituled ‘An Act for repealing the several duties under the management of the Commissioners for the Affairs of Taxes, and granting new duties in lieu thereof; for granting new duties in certain cases therein mentioned; for repealing the duties of excise on licences and on carriages constructed by coach-makers, and granting new duties thereon, under the management of the said Commissioners for the Affairs of Taxes, and also new duties on persons selling carriages by auction or on commission,’ shall be deemed to have continued in force since the time of the passing of the said Taxes Management Act, 1880, to the same extent to which it was in force at that time.
The following portions of section fifty-nine of the Taxes Management Act, 1880, are hereby repealed; that is to say,
In the said section fifty-nine, subsection (2) (e ), is hereby repealed as regards England and Ireland.
PART II.
Stamps.
8 Stamp duty on grants of superannuation annuities.
8. In lieu of the stamp duty chargeable thereon by virtue of the Stamp Act, 1870, there shall be charged on any grant or contract for payment of a superannuation annuity as herein-after defined the duty following; (that is to say):—
For every full sum of 5 l. and also for any fraction less than 5 l. or over and above 5 l. or a multiple of 5 l. of the annuity |
s. d. 0 0 6 |
‘Superannuation annuity’ means a deferred life annuity granted or secured by contract to any person in consideration of annual premiums payable until he should attain any specified age, and so as to commence on his attaining that age.
9 Exemption of certain drafts and receipts for public purposes.
9. No stamp duty shall be chargeable upon the following instruments; (that is to say,)
Draft or order drawn upon any banker in the United Kingdom by an officer of a public department of the State for the payment of money out of a public account.
Receipt given by an officer of a public department of the State for money paid by way of imprest or advance, or in adjustment of an account, where he derives no personal benefit therefrom.
10 Exemption from stamp duty of certain agreements under 44 & 45 Vict. c. 49.
10. No stamp duty shall be deemed to have been or to be chargeable upon an agreement entered into between a landlord and tenant pursuant to subsection six of section eight or subsection two of section twenty of the Land Law (Ireland) Act, 1881.
11 Returns by banking companies, subject to 25 & 26 Vict. c. 89., &c.
(1)11. (1.) A banking company to which the provisions of the Companies Acts, 1862 to 1880, are applicable, having duly forwarded to the registrar of joint stock companies a list and summary as required by the second part of the Companies Act, 1862, and having added thereto a statement of the names of the several places where it carries on business, shall not, after the passing of this Act, be bound to furnish to the Commissioners of Inland Revenue any returns under the provisions of any of the enactments specified in the First Schedule to this Act.
(2) (2.) From and after the passing of this Act the expressions ‘bank’ and ‘bankers’ in the Bankers Books Evidence Act, 1879 , shall include any company carrying on the business of bankers to which the provisions of the Companies Acts, 1862 to 1880, are applicable, and having duly...
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