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Finance Act 1902

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This is the original version (as it was originally enacted).

FIRST SCHEDULEDuties

Part I

£s.d.
Wheat,Peas (not fresh),the cwt.003
Barley,Beans (not fresh),
Oats,Lentils, )
Eye,Rice (other than whole and cleaned rice).
Buckwheat,
Maize,the cwt.001 ½
Any offals which are feeding stuffs and are proved to the satisfaction of the Commissioners of Customs not to contain more than fifty per cent. of starch. J

Provided that, as from the fifteenth day of April up to the seventeenth day of June nineteen hundred and two, the said duty of 1 ½ d. on maize and offals shall be deemed to have been chargeable at the rate of 3d., but where it is proved to the satisfaction of the Commissioners of Customs that the said duty of 3d. has been paid during that period on any maize or offals, and that the excess of that duty over the duty of 1 ½ d. has not been recovered from any person to whom the maize or offals have been delivered after importation, the Commissioners of Customs may remit the excess. "Offals" mean the bran, pollards, germs, husks, culms, dust, or other similar bye-products of maize and the articles liable to the above-mentioned duty of threepence.

Part II

£s.d.
Flour and the meal or milled products (other' than offals liable to the above-mentioned duty of one penny halfpenny) of any of the articles mentioned in Part I. of this Schedule except maize.the cwt.005
Starch,Sago,
Arrowroot,Malt,
Cassava powder and tapioca,Pearled barley: and
Potato flour,Rice (whole and cleaned).
The meal or milled products of maize (other than offals of maize liable to the above-mentioned duty of one penny halfpenny).the cwt.002 ½

Provided that, as from the fifteenth day of April up to the seventeenth day of June 1902, the said duty of 2 ½ d. on the meal or milled products of maize shall be deemed to have been chargeable at the rate of 5d., but where it is proved to the satisfaction of the Commissioners of Customs that the said duty of 5d. has been paid during that period on any meal or milled products of maize, and that the excess of that duty over the duty of 2 ½ d. has not been recovered from any person to whom the meal or milled products of maize have been delivered after importation, the Commissioners of Customs may remit the excess.

SECOND SCHEDULEDrawbacks

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 proved to the satisfaction of the Commissioners of Customs that the duties on importation have been duly paid

On any of the articles mentioned in the First Schedule which have Undergone a process of manufacture or preparation in Great Britain or Ireland, a drawback equal to the duty paid on the article. On goods in the manufacture or preparation of which in Great Britain or Ireland any of the articles mentioned in the First Schedule has been used, a drawback equal to the duty paid in respect of the quantity of that article which appears to the satisfaction of the Treasury to have been so used. In allowing any drawback mentioned in this Schedule, the Commissioners of Customs may, with the assent of the Treasury, in order to facilitate trade, relax, in the case of any goods, any requirements of sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

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