Finance Act 1901

1. Introductory Text

2. PART I Customs and Excise

   1. 1. Duty on tea.

   2. 2. Sugar duty.

   3. 3. Export duty on coal.

   4. 4. Continuance of additional customs duties and drawbacks on tobacco, beer, and spirits.

   5. 5. Excise duty on glucose, &c.

   6. 6. Continuance of additional excise duties and drawbacks on beer and spirits.

   7. 7. Provisions as to duty on manufactured articles and time of importation of goods.

   8. 8. Regulations as to saccharin, &c.

   9. 9. Regulations as to excise duty on glucose, &c.

   10. 10. Addition or deduction of new or altered duties in the case of contract.

3. PART II Stamps

   1. 11. Provision as to continuation clauses in polices of sea insurance.

4. PART III Income Tax and Inhabited House Duty

   1. 12. Income tax for 1901-1902.

   2. 13. Inhabited house duty on lodging houses.

5. PART IV National Debt

   1. 14. Continuance of suspension of new sinking fund and payments on account of terminable annuities.

6. PART V General

   1. 15. Short title and construction.

7. SCHEDULES.

   1. FIRST SCHEDULE

      Table showing Intermediate Duties on Sugar

   2. SECOND SCHEDULE

      1. (1) Drawbacks to be allowed on Articles exported or deposited in any bonded Warehouse for Use as Ships' Stores or removed to the Isle of Man, if it is shown to the satisfaction of the Commissioners of Customs that the Duties on Importation have been duly paid.

      2. (2) Drawback to be allowed to a Refiner on Molasses produced in Great Britain or Ireland and delivered by him to a Licensed Distiller for use in the manufacture of Spirits.

   3. THIRD SCHEDULE

      1. Drawbacks to be allowed on Articles exported from Great Britain or Ireland as Merchandise or shipped for use as Ships' Stores if it is shown to the satisfaction of the Commissioners of Inland Revenue that the Excise Duty has been duly paid

   4. FOURTH SCHEDULE

      1. Provisions as to Exportation, of Coal

         1. 1. Coal shall not be shipped for exportation from Great Britain...

         2. 2. The Commissioners of Customs may, if they think fit, require...

         3. 3. If any person ships or attempts to ship coal without...

         4. 4. The exporter or shipper of any coal, or his agent...

         5. 5. The Treasury may, if they think fit, restrict or limit...

         6. 6. In the event of the coal duty being paid by...

      2. Modifications of Customs Acts as to Exportation of Coal

         1. 1. Section thirty of the Customs Consolidation Act, 1876 (which relates...

         2. 2. Sections sixteen, one hundred, and one hundred and two of...

         3. 3. The security to be given under section one hundred and...

         4. 4. Section one hundred and forty-eight of the Customs Consolidation Act,...