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Finance (1909-10) Act 1910

Status:

This is the original version (as it was originally enacted).

FIRST SCHEDULEEXCISE LIQUOR LICENCES

A.—Manufacturers' Licences

Licence to be taken out annually.Duty.Corresponding existing Licence.
1. Spirits:—1
(a) By a distiller of spirits.Duty specified in Scale 1Licence for manufacture of spirits under 6 Geo.
(6) By a rectifier or compounder of spirits.15l. 15s.4, c.81, s. 2.
2. Beer:—
By a brewer of beer for sale.Duty specified in Scale 2Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 10.
By a brewer of beer other than a brewer for sale.

If he is the occupier of a house of an annual value exceeding ten pounds and not exceeding fifteen pounds, and brews solely for his own domestic use, 9s.

In any other case. 4s.

Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 10; 44 & 45 Vict. c. 12, s. 14; or 48 & 49 Vict. c. 51, s. 5.
3. Sweets:—
By a maker for sale of sweets.5l. 5sLicence on which duty is payable under 6 Edw. 7. c. 20, s. 7.

Scale 1 Spirit Distiller's Licence

Duty.
Number of gallons computed at proof of spirits distilled during the preceding year—£s.d.
2sot exceeding 50,000 gallons1000
Exceeding 50,000 gallons, for the first 50,000 gallons1000
For every further 25,000 gallons or fraction of 25,000 gallons1000

Scale 2 Licence to Brewer fob Sale.

Duty.
Number of barrels brewed during the preceding year—£s.d.
Not exceeding 100 barrels100
Exceeding 100 barrels—
For the first 100 barrels100
For every further 50 barrels or fraction of 50 barrels0120

For the purposes' of this scale, barrels may be taken at the option of the brewer either to be bulk barrels or standard barrels, and a standard barrel shall be taken to be 36 gallons of beer of an original gravity of 1055 degrees. Provisions applicable to Manufacturers'' Licences 1. A manufacturer's licence, except in the case of a licence to a brewer not for sale, authorises not only the manufacture of the liquor to which it applies in accordance with the licence, but also wholesale dealing (subject in the case of a spirit manufacturer's licence to the provisions of the Spirits Act, 1880) in any such liquor which is the produce of the manufacture of the holder of the licence at the premises where the liquor is manufactured, and elsewhere by the manufacturer or a servant or agent of the manufacturer if the liquor is supplied to the purchaser direct from the premises where it is manufactured. 2. The occupier of a house of an animal value not exceeding eight pounds may brew beer solely for his own domestic use without taking out a manufacturer's licence. 3. The duty on a manufacturer's licence granted in respect of a distillery or brewery in respect of which such a licence has not been in force at any time during the preceding year or in respect of which a licence has been in force but no spirits have been distilled or beer brewed ' ifnder the licence during the preceding year, as the case may be, shall be the minimum duty payable under Scales 1 or 2, as the case may be, and where a manufacturer's licence has not been in force for a full year, the number of proof gallons distilled or the number of barrels brewed during the preceding year shall, for the purpose of payment of duty in the following year, be deemed to be a number bearing the same proportion to the number actually distilled or brewed as the whole year bears to the time for which the licence has been in force. 4. For the purpose of the duties under Scales 1 and 2 the preceding year shall be taken to be the year ending the' thirtieth day of June or such other day as the Commissioners may fix either generally or as respects any particular manufacturer. B.—Wholesale Dealers' Licences

Licence to be taken out annually by a wholesale dealer inDuty.Corresponding existing Licence.
£s.d.
1. Spirits15150{Licence on which duty is payable under 6 Geo. 4 c. 81. s. 2.
2. Beer10100
3. Wine10100Licence on which duty is payable under 6 Geo. 4 c. 81. s. 2.
4. Sweets550Licence on which duty is payable under 23 & 24 Vict. c. 113. s. 1.

Provisions applicable to Wholesale Dealers' Licences 1. A wholesale dealer's licence authorises sale at any one time to one person of liquor in the following quantities, namely :—

(a) In the case of spirits, wine, or sweets in any quantity not less than two gallons, or not less than one dozen reputed quart bottles' ; and

(b) In the case of beer or cider in any quantity not less than four and-a-half gallons, or not less than two dozen reputed quart bottles;

but not in any less quantities. 2. A wholesale dealer's licence need not be taken out by the holder of a manufacturer's licence so far as respects the sale of liquor being the produce of the manufacturer of the holder of the maufacturer's licence at the premises where the liquor is manufactured, and elsewhere by the manufacturer or a servant or agent of the manufacturer, if the liquor is supplied to the purchaser direct from the premises where it is manufactured. 3. A person holding the licence to be taken out by a wholesale dealer in wine may deal wholesale in sweets as well as wine without taking out any further wholesale dealer's licence. 4. Where a wholesale dealer's licence for the sale of any liquor is taken out by a person who is the holder of a licence authorising him to sell the same liquor by retail, the duty payable on the wholesale dealer's licence shall be reduced by fifty per cent. Provided that this provision shall not operate so as to reduce the total amount payable for the wholesale dealer's licence and the retailer's licence for auy liquor below that payable for the wholesale dealer's licence alone. C.—Retailers' Licences I.—On-Licences

Licence to be taken out annually by a retailer ofDuty.Corresponding existing Licence.
1. Spirits (publican's licence).A duty equal to half the annual value of the licensed premises, subject to the minimum duty payable under Scale 3.Licence on which duty is payable under 43 & 44 Vict. c. 20. s. 43 (1).
2. Beer (beerhouse licence).A duty equal to a third of the annual value of the licensed premises, subject to the minimum duty payable under Scale 3.Licence on which duty 1 is payable under 43 & 44 Vict. c. 20. s. 41.
3. CiderHalf the duty specified in Scale 4.
4. "WineDuty specified in Scale 4 -
o. sweetsHalf the duty specified in Scale 4.

Scale 3 Minimum Duty payable fob Publican's and Beebhouse Licences There shall be a minimum duty payable on the publican's licence and the beerhouse licence respectively, as shown in the following scale and where the annual value of any licensed premises is less than the annual value to which the minimum duty corresponds, duty shall be charged as if the premises were of that annual value.

Population.Minimum Duty.
Publican's Licence.

Beerhouse Licence.

In Great Britain—£s.£s.
In areas which are not urban areas, and in urban areas with a population of less than 2,00050310
In urban areas with a population of—
2,000 and less than.................5,000100610
5,000.................................10,000150100
10,000...............................50,000200130
50,000...............................100,000300200
100,000 or above..................3502310
In Ireland—
In areas which are not urban areas, and in urban areas with a population of less than 10,00050310
In urban areas with a population of 10,000 or above...............................71040

For the purposes of this scale an urban area means any county borough, borough, or other urban district; and the administrative county of London shall be deemed to be a single urban area ; and population shall be calculated according to the last published census for the time being. The boroughs of Burslem, Hanley, Longton, and Stoke-upon-Trent, and the urban districts of Fenton and Tunstall, which, in pursuance of the Borough of Stoke-on-Trent Order, 1908, as confirmed by the Local Government Board's Provisional Order Confirmation (No. 3) Act, 1908, are, as from the thirty-first day of March nineteen hundred and ten, to form (subject to certain provisions as to differential rating and other matters to have effect for a period of twenty years) one borough to be called the borough of Stoke-upou-Trent, shall, notwithstanding anything contained in that Order, continue for the period of twenty years from the said date to be separate urban areas for the purposes of this scale. Scale 4 Wine Retailer's On-Licence

Duty
Annual value of licensed premises—£S.d.
Under 30l4100
30Z. and under 50l600
50l. ..............100l900
100l. and over1200

II.—Off-Licences

Licence to be taken out annually by retailer ofDuty.Corresponding existing Licence.
1. SpiritsDuty specified in Scale 5.

As respects England, the additional retail licence on which duty is payable under 24 & 25 Vict. c. 21. s. 1.

As respects Scotland, licence on which duty is payable under 16 & 17 Vict. c. 67. s. 8.

As respects Ireland, licence on which duty is payable under 6 Geo. 4. c. 81. s. 2, and 8 & 9 Vict. c. 64. s. 1.

Additional liqueur licence on which duty is payable under 11 & 12 Vict. c. 121. s. 10.

2. BeerDuty specified in Scale 6.

As respects England, the beer retailer's licence and the addi-, tional beer dealer's retail licence on which duty is payable under 43 & 44 Vict. c. 20. s. 41.

As respects Scotland, licence on which duty is payable under 16 & 17 Vict. c. 67. s. 8.

As respects "Ireland, dealer's additional retail licence on which duty is payable under 43 & 44 Vict. c. 20. s. 41.

3. Cider2l.Licence on which, duty is payable under 43 & 44 Vict. c. 20. s. 41.
4. WineDuty specified in Scale 7.

As respects England and Ireland, licence on which, duty is payable under 43 & 44 Vict. c. 20. s. 41. As respects Scotland, licence on which duty is payable under 39 & 40 Vict. c. 16. s. 4.

Licence as a dealer in wine, on which duty is payable under 6 Geo. 4. c. 81. s. 2, so far as such a licence authorises sale by retail.

5. Sweets21.Licence on which duty is payable under 43 & 44 Vict. c. 20. s. 41.

Scale 5 Spirit Retailer's Off-Licence

Duty
Annual value of licensed premises—£s.d.
Not exceeding 10l1000
Exceeding 10l. and not exceeding 20l11 100
20l.......................................30l1400
30l.......................................50l1500
50l.......................................75l1600
75l.......................................100l17 100
100l......................................250l1900
250l......................................500l3000
500l......................................5000

Scale 6 Beer Retailer's Off-licence

Duty
Annual value of licensed premises—£s.d.
Not exceeding 10l1100
Exceeding 10l. and not exceeding 20l200
20l.....................................30l2100
30l.....................................50l300
50l.....................................75l3100
75l.....................................100l400
100l....................................250l4100
250l....................................500l700
500l....................................1000

Scale 7 Wine Retailer's Off-Licences

Duty
Annual value of licensed premises—£s.d.
Not exceeding 20l2100
Exceeding 20l. but not exceeding 30l300
30l.....................................50l3100
50l....................................75l400
75l....................................100l4100
100l..............................250l5uu
250l..................................500l700
500l..................................1000

Provisions applicable to Retailers' Licences General 1. A retailer's licence authorises sale at any one time to one persou of liquor in the following quantities, namely,—

(a) in the case of spirits, wine, or sweets, in any quantity not exceeding two gallons or not exceeding one dozen reputed quart bottles ; and

(b) in the case of beer or cider, in any quantity not exceeding four and a half gallons or not exceeding two dozen reputed quart bottles ;

but not in any larger quantities. 2. A retailer's off-licence shall not be granted to the holder of a retailer's on-licence if the off-liceuce authorises the sale of any liquor which the holder of the on-licence is not authorised to sell by retail under his on-licence, and any retailer's off-licence grauted in contravention of this provision shall be void. 3. A person holding the licence to be taken out by a retailer of beer may sell by retail eider as well as beer without taking out any further retailer's licence. 4. A person holding the liceuce to be taken out by a retailer of wine may sell by retail sweets as well as wine without taking out any further retailer's licence. Provisions applicable to Retailers' On-Licences 1. A retailer's on-licence authorises sale by retail of the liquor to which the licence extends for consumption either on or off the premises. 2. A person holding the on-licence to be taken out by a retailer of spirits may sell by retail beer, cider, wine, and sweets, as well as spirits, without taking out any further retailer's licence. 3. Where it is shown to the satisfaction of the Commissioners that the annual value of the premises exceeds five hundred pounds, a retailer's on-licence may be granted at the option of the licence holder on payment of an amount equal to one-third of the annual licence value as certified for the purposes of this Act, and where that amount has not been certified for the purpose of the register to be prepared under this Act, the licence holder may require that amount to be so certified :

Provided that—

(a) the duty payable in pursuance of this provision shall not be less than two hundred and fifty pounds in the case of fully-licensed premises, or in the case of a beerhouse one hundred and sixty-six pounds thirteen shillings and fourpence ; and

(b) where the annual licence value has not been certified, the licence shall be granted on a provisional payment of the minimum duty payable under this provision, or of one-fifth of the full duty, whichever is the higher, and, upon the annual licence value being certified, the duty shall be adjusted by the return of any over-payment or by the recovery, as a debt to His Majesty, of any sum by which the amount paid falls short of the amount which is found to be payable. This provision shall apply to premises, whatever their annual value, if they are structurally adapted for use as an hotel and are bona, fide so used, and it is shown to the Commissioners that it is impracticable to obtain a reduction of duty in respect of the premises under the provisions of this Act enabling such a reduction to be obtained for hotels in certain cases, owing to the fact that visitors resort to the place where the premises are situated only during certain seasons of the year. In such a case, the minimum amount of duty payable shall instead of two hundred and fifty pounds be thirty pounds in the case of premises of an annual value not exceeding one hundred pounds, and in any other such case fifty pounds. 4. The maximum amount of duty payable in respect of a retailer's on-licence granted to the proprietor or occupier of premises adapted to be and bona fide used only for any of the following purposes, namely, for judicial or public administrative purposes or as a theatre or place of public or private entertainment, or as public gardens, picture galleries, or exhibitions, or for any similar purpose to which the holding of the licence is merely auxiliary, shall, in the case of a theatre the annual value of which does not exceed two thousand pounds, be twenty pounds, and in any other case be fifty pounds, but it shall be a condition of any such licence that intoxicating liquor is not sold under the licence except while the premises are open and being used, and to persons bona fide using the premises, for the said purposes. 5. The maximum amount of duty payable in respect of a retailer's on-licence granted to the proprietor or occupier of premises adapted to be and bona fide used as refreshment rooms at a railway station shall be fifty pounds. 6. Where any premises include a music hall or other similar place of public entertainment (herein-after referred to as a place of entertainment), a retailer's on-licence may be granted, at the option of the licence holder, on payment of a duty of fifty pounds, together with such sum as would be payable as duty under this Act on the part of the premises not used as the place of entertainment if that part were a separate set of premises, but it shall be a condition of any such licence that intoxicating liquor is not sold under the licence in the place of entertainment except whilst that place is open and being used, and to persons bona fide using that place, as a place of entertainment. Provisions applicable to Retailers' Off-Licences 1. A retailer's off-licence authorises the sale by retail of the liquor to which the licence extends for consumption off the premises only. 2. A person holding the off-licence to be taken out by a retailer of spirits may not sell spirits in open vessels, or in England in any quantity less than one reputed quart bottle. 3. A person holding the off-licence to be taken out by a retailer of wine may not sell wine in open vessels or in England or Ireland in any quantity less than one reputed pint bottle. D.—Passenger Vessel Licences

1. Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel—

Corresponding existing licence.

Licence on which duty is payable under 43 & 44 Vict. c. 20. s. 45.

Duty of 10l

2. Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only—

Duty of 2l.

Provisions applicable to Passenger Vessel Licences 1. A passenger vessel licence granted in respect of any vessel authorises the sale by retail while the vessel is engaged in carrying passengers of any intoxicating liquor on the vessel to passengers for consumption on the vessel. 2. A passenger vessel licence authorises the sale of tobacco as well as the sale of intoxicating liquor. 3. In the event of any person to whom a passenger vessel's licence has been granted ceasing to be master of the vessel or to belong to the vessel, the licence may be transferred to any person who is for the time being master of the Vessel or is for the time being a person belonging to the vessel and nominated by the owner of the vessel for the purpose. 4. In the event of the transfer of the vessel to some other owner, the licence granted under this section shall cease to have effect as respects that vessel, but may, in that event and in the event of the loss of the vessel, be' transferred, on the application of the owner of the vessel, to the master of some other vessel belonging to him or to some person belonging to such other vessel and nominated by the owner for the purpose. 5. For the purpose of giving jurisdiction, any sale of liquor on a passenger vessel shall be deemed to have taken place either where it has actually taken place or in any place in which the vessel may be found. E.—Railway Restaurant Car Licences Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car-Duty of 1l. Provisions applicable to Railway Restaurant Car Licences 1. A licence for a railway restaurant car may be granted without the production of a justice's licence or certificate. 2. A railway restaurant car licence granted in respect of a car in which passengers can be supplied with meals authorises the sale by retail to passengers on the car of any intoxicating liquor for consumption, on the car. F.—Occasional Licences Occasional licences granted under section thirteen of the Revenue Act, 1862 (25 & 26 Vict. c. 22), section twenty of the Revenue Act, 1863 (26 & 27 Vict. c. 33), and section five of the Revenue Act, 1864 (27 & 28 Vict. c. 18). Duties :—

(a) Sale of any intoxicating liquor—per day, 10s. (b) Sale of beer or wine only—per day, 5s. Provisions applicable to Occasional Licences An occasional licence may be granted under section five of the Revenue Act, 1864, for the sale of beer only, in Scotland and Ireland as well as in England, and for the sale of wine only, in Scotland as well as in England and Ireland ; and any provisions relating to occasional licences shall apply accordingly.

SECOND SCHEDULEScale of Rates of Estate Duty

Where the principal value of the estateEstate duty shall be payable at the rate per cent. of
££
Exceeds 100 and does not exceed5001
5001,0002
1,0005,0003
5,00010,0004
10,00020,0005
20,00040,0006
40,00070,0007
70,000100,0008
100,000150,0009
150,000200,00010
200,000400,00011
400,000600,00012
600,000800,00013
800,0001,000,00014
1,000,00015

THIRD SCHEDULESPIRITS

Part IAdditional Customs Duties on Spirits

For every gallon computed at proof of spirits of any description (except perfumed spirits), including naphtha or methylic alcohol purified so as to be potable, and mixtures and preparations containing spirits.s.d.
39
For every gallon of perfumed spirits60
For every gallon of liqueurs, cordials," mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested51

Part IICustoms Duties on Special Articles

£s.d.
Chloral hydratethe pound019
Chloroformthe pound044
Collodionthe gallon11411
Ether, aceticthe pound027
Ether, butyricthe gallon1110
Ether, sulphuricthe gallon1166
Ethyl, iodide ofthe gallon0190
Ethyl bromidethe pound015
Ethyl chloridethe gallon1110

FOURTH SCHEDULETOBACCO

Part ICustoms Duties

pon tobacco unmanufactured, viz. :—s.d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
Unstrippedthe lb.38
Stripped -the lb.38 ½
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
Unstrippedthe lb.41
Strippedthe lb.41 ½
Upon tobacco manufactured, viz. :—
Cigarsthe lb.70
Cigarettesthe lb.58
Cavendish or Negroheadthe lb.54
Cavendish or Negrohead manufactured in bondthe lb.48
Other manufactured tobaccothe lb.48
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereofthe lb.45
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereofthe lb.54

Part IIExcise Duties

Upon tobacco unmanufactured, viz. :—s.d.
Tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereofthe lb.36
Tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereofthe lb.311

Upon tobacco manufactured, viz.:—

Cavendish or Negrohead manufactured in bond

the lb.48

Part IIIRates of Drawback

s.d.
Cigarsthe lb.42
Cigarettesthe lb.41
Cut, roll, cake, or other manufactured tobaccothe lb.40
Snuff (not being offal snuff)the lb.310
Stalks, shorts, or other refuse of tobacco (including offal snuff)the lb.39

FIFTH SCHEDULE

Part IRebate of Motor Spirit Duty

Motor spirit used for the purpose of supplying motive power—

(1)To a motor car which is constructed or adapted for use, and is used, solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname and place of abode or place of business of the person, or the name or style and principal or only place of business of the company or firm keeping the same, shall be legibly and visibly painted in letters of not less than one inch in length.

(2)To a motor cab, motor omnibus, or other vehicle being a hackney carriage within the; meaning of section four of the Customs and Inland Revenue Act, 1888, while it is-standing or plying for hire.

(3)To a motor car which is constructed or adapted for use or is used partly for the conveyance of any goods or burden in the course of trade or husbandry, and partly as a motor cab, motor omnibus, or other vehicle being a hackney carriage within the meaning of section four of the Customs and Inland Revenue Act, 1888, standing or plying for hire. (4.) To a motor car kept by a duly qualified medical practitioner while it is being used by him for the purposes of his profession.

Part IIRates of Duties on Motor Cars

Guty.
Motor bicycles and motor tricycles, of whatever horse power£s.d.
100
Motor cars—
Not exceeding 6 ½ horse power220
Motor cars—
Exceeding 6 ½ , but not exceeding 12 horse power330
12.........................................16440
16.........................................26660
26.........................................33880
33........................................401000
40........................................602100
60.......4200

SIXTH SCHEDULEEnactments Repealed

Session and Chapter.Title or Short Title.Extent of Repeal.
12Chas.2.c.34An Act for prohibiting the Planting, Setting, or Sowing of Tobaccho in England and Ireland.The whole Act, as from the first day of January 1910.
15 Chas. 2. c. 7.An Act for the encouragement of Trade.The whole Act, as from the first day of January 1910.
22 Geo. 3. c. 73.The Tobacco Act, 1782.The whole Act, as from the first day of January 1910.
36 Geo. 3. c, 52.The Legacy Duty Act, 1796.In section fourteen, so far as it applies to objects which appear to the Treasury to be of national, scientific, historic, or artistic, interest, the words from "and given to" to "persons in succession "; the word " so," where it secondly occurs; the words from "hot having any power" to "property yielding an income"; the words from " or shall come " to " having an absolute interest therein"; the word " same," where it fifthly occurs ; the words from " as if the same had been " to " or dispose thereof "; and the words from " or who shall have " to " an absolute interest therein."
54 Geo. 3. c. 92.The Probate and Legacy Duties (Ireland) Act, 1814.In section fifteen, so far as it applies to objects which appear to the Treasury to be of national, scientific, historic, or artistic interest, the words from " and given to" to " persons in succession " ; the word " so," where it secondly occurs ; the words from " not having any power" to "property yielding an income"; the words from " or shall come" to "having an absolute interest therein" ; the word " same," where it fifthly occurs; the words from "as if the same had been" to "or dispose thereof" ; and the words from " or who shall have " to " an absolute interest therein."
6 Geo. 4. c. 81.The Excise Licences Act, 1825.Section two, from " Beer,—Every " person riot being a brewer of beer" to " or upwards 31. 3s. 0d."; from "Every distiller " to " retailer thereof 10l. 0s. 0d."; from "Every retailer of spirits (except." to " 131.13s. 0d."; and from " Wine " to " 10l. Os. 0d." ; section sixteen, down to " as last aforesaid (except as aforesaid) shall expire and"; section twenty-six, from " Every distiller "to " five hundred pounds " ; from " Every person not being a brewer of beer" to "and sell coffee, tea, cocoa nuts, chocolate or pepper" ; the words " Every dealer in foreign wine so offending respectively," and the word " respectively" where it next occurs; and from " Every person who shall sell" to " metheglin."
9 Geo. 4. c. 47.The Passage Vessel Licences Act, 1828.The whole Act.
11 Geo. 4. and 1 Will. 4. c. 64.The Beerhouse Act, 1830.Section two, from " and any and every" where those words first occur to "notwithstanding and that," and sections seven, eight, and thirty.
1 & 2 Will. 4. c. 13.The Tobacco Cultivation Act, 1831.The whole Act, as from the first day of January 1910.
4 & 5 Will. 4. c. 75.The Excise Act, 1834Section ten.
4 & 5 Will. 4. c. 85.The Beerhouse Act, 1834.Sections thirteen, seventeen, nineteen, and twenty.
3 & 4 Vict. c. 17.The Excise Act, 1840Section one, so far as relates to duties on licences for the manufacture or sale of intoxicating liquor.
8 & 9 Vict.c,64.The Spirits (Ireland) Act, 1845.In section one, the words " spirits " in any greater quantity at one " time than two quarts or," and the words " and at the same rates of duty respectively."
11 & 12 Vict. c. 121.'Tie Liqueur Act, 1848.Sections nine to eleven.
13 & 14 Vict. c. 67.The Brewers' Licensing Act, 1850.The whole Act.
16 & 17 Vict. c. 51.The Succession Duty-Act, 1853.Section twenty-three, except as respects persons dying before the passing of this Act.
16 & 17 Vict. c 67.The Licensing (Scotland) Act, 1853.Section eight, so far as unrepealed.
23 & 24 Vict. c 27.The Refreshment Houses Act, 1860.Section one, from " and for every licence to be granted " to the end of the section; sections three, four, and seven; the words " under this Act" in section eight; section nineteen; in section twenty-one, the words " whether licensed under this Act or not"; the words " under this Act" wherever they occur in sections twenty-two, twenty-three, and twenty-five; and in section forty-four, the words " under the provisions of this Act."
23 & 24 Vict. c. 107.The Refreshment Houses (Ireland) Act, 1860.Section one, from " and for every licence to be granted" to the end of the section; sections three, four, and seven; the words " under this Act" in section eight; in section ten, the words " No. 2, or No. 3"; sections twenty-one and twenty-two in section twenty-three, the words " whether licensed under this Act or not"; the words " under this Act " wherever they occur in sections twenty-four, twenty-five, and twenty-seven to thirty-one; in section forty-six, the words "under the provisions of this Act," and No. 2 and No. 3 in the Schedule.
23 & 24 Vict c. 113.The Excise Act, 1860Sections one, seven, and thirty-seven.
24 & 25 Vict c. 21.The Revenue (No. 1) Act, 1861.Sections two and three, and Schedule A.
24 & 25 Vict. c. 91.The Revenue (No. 2) Act, 1861.In section nine, the words " under either of the said Acts"; section ten; in section eleven, the words "under the Refreshment Houses Act, 1860"; section twelve; section fourteen.
26 & 27 Vict. c. 33.The Revenue Act, 1863.Sections one and two ; section three, from "that is to say" to "atone time " ; and sections eighteen and nineteen.
27 & 28 Vict. c. 18.The Revenue (No. 1) Act, 1864.Schedule B, so far as it relates to occasional licences to retail wine or beer.
27 & 28 Vict. c. 35.The Beerhouses (Ireland) Act, 1864.Section fifteen.
35 & 36 Vict. c. 94.The Licensing Act, 1872.Section forty-eight, from " The Commissioners " to the end of the section.
38 & 39 Vict. c. 23.The Customs and Inland Revenue Act, 1875.Sections nine and twelve.
39 & 40 Vict. c. 16.The Customs and Inland Revenue Act, 1876.The first two paragraphs, so far as unrepealed, of section four.
43 & 44 Vict. c. 20.The Inland Revenue Act, 1880.Subsections (1) and (2) of section ten, and subsection (3) of that section from " under this Act" to " pounds and "; and sections forty to forty-two ; section forty-three, except subsection (7); and sections forty-four and forty-five.
44 & 45 Vict. c. 12.The Customs and Inland Revenue Act, 1881.Subsection (1) of section fourteen.
45 & 46 Vict. c. 66.Passenger Vessels Licences Amendment (Scotland) Act, 1882.In section one, the words "in terms of the recited Acts."
48 & 49 Vict. c. 51.The Customs and Inland Revenue Act, 1885.Subsection (2) of section four, and section five.
49 & 50 Vict. c. 18.The Customs and Inland Revenue Act, 1886In section three, the words " no licence shall be required, and."
51 & 52 Vict. c.8.The Customs and Inland Revenue Act, 1888Section four, so far as relates to the rates of duty for motor cars for which a duty is imposed by this Act.
52 & 53 Vict. c 42.The Revenue Act, 1889Section twenty-four, so far as relates to licences for the sale of intoxicating liquor, and. section twenty-eight.
54 & 55 Vict. c. 89.The Stamp Act, 1891Sections fifty-two and fifty-three ; and the heading " Contract Note " in the First Schedule.
56 & 57 Vict. c. 7.The Customs and Inland Revenue Act, 1893Section three.
59 & 60 Vict. c. 28.The Finance Act, 1896In section twenty, the words from " and is settled " to " by different persons " ; the words " by a person " not competent to dispose of the " same " ; the words " or is in the " possession of some person who " is then competent to dispose of " the same " ; the words " and " also the person being in pos-" session and competent to dispose " of the same"; and the words from "and in the case" to the end of the section, except as respects persons dying before the thirtieth day of April nineteen hundred and nine.
59 & 60 Vict. c. 86.The Locomotives on Highways Act, 1896.Section eight, so far as relates to motor cars for which a duty is imposed by this Act.
60 & 61 Vict. c. 24.The Finance Act, 1897.Section seven.
61 & 62 Vict. c. 10.The Finance Act, 1898.Section one.
61 & 62 Vict. c. 46.The Revenue Act, 1898.Subsection (1) of section seven.
62 & 68 Vict. c. 9.The Finance Act, 1899.Section thirteen.
68 & 64 Vict. c. 7.The Finance Act, 1900.Section two ; and section five, from " and the duties of customs " to the end of the section.
3 Edw. 7. c. 25The Licensing (Scotland) Act, 1903.Subsection (1) of section eleven, from "and notwithstanding" to the end of the subsection; and sections forty-four and fifty-one.
4 Edw. 7. c. 7.The Finance Act, 1904..Section two, subsection (1), and the words "in this, section" in subsection (3); and subsection (1) of section three.
4 Edw. 7. c 23. The Licensing Act, 1904.Subsection (4) of section four.
6 Edw. 7. c. 8.The Finance Act, 1906.Subsections (1) and (2) of section two; .and the First Schedule.
6 Edw. 7. c. 20The Revenue Act, 1906.Subsection (1) of section seven.
7 Edw. 7. c. 13The Finance Act, 1907.In section two, the word " tobacco " ; and section twelve, and the First Schedule, except as respects persons dying before the thirtieth day of April nineteen hundred and nine.
8 Edw. 7. c. 10.The Tobacco Growing (Scotland) Act, 1908.The whole Act.
8 Edw. 7. c. 16.The Finance Act, 1908.Subsection (1) of section three down to "the lb. - - 3s. 2d. and," and the words " on and after the same date " in that subsection.

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