Search Legislation

Finance Act 1960

Status:

This is the original version (as it was originally enacted).

7Mechanical lighters

(1)As from the fourth day of August, nineteen hundred and sixty, subsection (4) of section two hundred and twenty-one of the Act of 1952 (definition of "mechanical lighter" for customs and excise duty purposes) shall be amended by the substitution, for the words from " means " to the end, of the words " means any portable contrivance intended to provide a means of ignition, whether by spark, flame or otherwise, being a mechanical, chemical, electrical or similar contrivance"; and subject to the provisions of subsection (1) of section thirteen of the Import Duties Act, 1958 (which empowers the Treasury to vary or revoke orders under that Act) in heading 98.10 of the Customs Tariff, 1959, as set out in the Import Duties (General) Order, 1958, sub-heading (A) shall be amended as from the said day by the substitution, for the words from " intended " to " gas ", of the words " intended to provide a means of ignition, whether by spark, flame or otherwise ".

(2)As from the said fourth day of August, the excise duty on mechanical lighters (which by paragraph (b) of subsection (1) of section six of the Finance Act, 1928, is charged on lighters which are complete or could be made complete by the addition of a flint, and on lighters sent out in an incomplete state from the premises of a manufacturer of mechanical lighters) shall in all cases be charged on lighters sent out from such premises, and accordingly in the said paragraph (b) for the words from "manufactured" to " incomplete state" there shall be substituted the words " sent out ".

(3)Where an officer finds that the number of mechanical lighters in the stock or possession of a manufacturer of mechanical lighters is less than the number of mechanical lighters which, according to records or other documents produced to him by the manufacturer in pursuance of the regulations of the Commissioners having effect under section two hundred and twenty-one of the Act of 1952, ought to be in the manufacturer's stock or possession, then, except in so far as the deficiency is explained by the manufacturer to the satisfaction of the Commissioners, mechanical lighters to the number of the deficiency shall be deemed to have been sent out from the premises of the manufacturer on the day on which the deficiency first came to the notice of the officer.

(4)The power of the Commissioners under subsection (1) of the said section two hundred and twenty-one to make regulations shall include, and be deemed always to have included, power to make regulations for requiring every manufacturer of mechanical lighters to give security by bond or otherwise for the keeping of such records as are mentioned in the foregoing subsection, and for the payment of all duty of excise payable by him.

(5)In the case of any mechanical lighter on which the excise duty became chargeable before it was sent out from the manufacturer's premises, and which has not been sent out therefrom before the said fourth day of August,—

(a)the duty, if not paid before that day, shall be remitted;

(b)if the duty has been so paid, then, without prejudice to sub-paragraph (i) of paragraph (f) of subsection (1) of section two hundred and twenty-one of the Act of 1952 (repayment of duty on lighters accidentally destroyed or damaged before removal from manufacturer's premises), on the lighter being sent out from the manufacturer's premises the duty paid shall be set off against the duty payable in accordance with subsection (2) of this section, and any necessary repayment or further payment shall be made by or to the Commissioners

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources