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Finance Act 1948

Status:

This is the original version (as it was originally enacted).

FIRST SCHEDULETOBACCO (RATES OF DUTY AND DRAWBACK)

Part ICustoms Duties

Description of Tobacco.Rates of duty per pound.
Full rates.Preferential rates.
£s.d.£s.d.
Tobacco unmanufactured—

containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—

unstripped

21822167 ½
stripped2182 ½2167 ½
containing less than 10 lbs. of moisture in

every 100 lbs. weight thereof—

unstripped

21922175 ½
stripped2192 ½2175 7/8

Tobacco manufactured, viz. :—

Cigars

379349 5/8
Cigarettes338313 ½
Cavendish or Negrohead328305
Cavendish or Negrohead manufactured in bond3082188 ½
Other manufactured tobacco301121811 ½
Snuff-containing more than 13 lbs. of moisture in every 100 lbs. weight thereof3022183 7/8
containing not more than 13 lbs. of mois-ture in every 100 lbs. weight thereof328305
and so in proportion for any less quantity.

Part IIExcise Duties

Description of Tobacco.Rates of duty per pound.
£s.d.

Tobacco unmanufactured—

containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

2165 ½
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof2173 ½

Tobacco manufactured, viz. :—

Cavendish or Negrohead manufactured in bond ...

2188 ½
and so in proportion for any less quantity.

Part IIIDrawback

Description of Tobacco.Rates per pound.
In respect of tobacco on which full customs duty has been paid.In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid.
£s.d.£s.d.
Cigars3223o7 ½
Cigarettes21922177 ½
Cut, roll, cake or other manufactured tobacco218II2174 ½
Snuff (not being offal snuff)21882171 ½
Stalks, shorts or other refuse of tobacco, including offal snuff218521610 ½

SECOND SCHEDULEBEER (RATES OF DUTY AND DRAWBACK)

Part IRate of Excise Duty

£s.d.
For every 36 gallons of worts of a specific gravity of 1,027 degrees or less81810 ½

For every 36 gallons of worts of a specific gravity exceeding 1,027 degrees—

For the first 1,027 degrees

81810 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

Part IIRate of Excise Drawback

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity 01 1,027 degrees or less8190 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—For the first 1,027 degrees8190 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed by more than twopence for every 36 gallons the amount of duty which is shown to the satisfaction of the Commissioners to have been paid.

Part IIIRate of Customs Duty in case of Beer being an Empire Product

£s.d.
ror every 30 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less ........................8193 ½

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—

For the first 1,027 degrees

8193 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

Part IVRate of Customs Duty in case of Beer not being an Empire Product

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less9193 ½

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—

For the first 1,027 degrees

9193 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

Part VRate of Customs Drawback in case of Beer being an Empire Product

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less8190 ½

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—

For f:he first 1,027 degrees

8190 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.

Part VIRate of Customs Drawback in case of Beer not being an Empire Product

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of r,027 degrees or less990 ½

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding r,027 degrees—

For the first 1,027 degrees

9190 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.

THIRD SCHEDULESPIRITS (RATES OF ORDINARY CUSTOMS DUTY)

Description of Spirits.Preferential rates.Full rates.
In cask.In bottle.In cask.In bottle.
£s.d.£s.d.£s.d.£s.d.
For every gallon computed at proof of—Brandy or rum10112101221013810148
Imitation rum or geneva10113101231013910149
Unsweetened spirits other than those already enumerated ...10113101131013910129
For every gallon of perfumed spirits9120913091209130
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested ... ......145101492
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirits ...101131012310139IO149

FOURTH SCHEDULEWINES (RATES OF CUSTOMS DUTY)

Part INon-Empire Products

Description of Wine.Rate of duty per gallon.
£s.d.
Not exceeding 25 degrees proof spirit150
Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit2100
For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty042
Sparkling, an additional duty0126
Still, in bottle, an additional duty026

Part IIEmpire Products

Description of Wine.Rate of duty per gallon.
£s.d.
Exceeding 27 degrees proof spirit and not exceeding 42 degrees proof spirit200
For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty034
Sparkling, an additional duty0126
Still, in bottle, an additional duty016

FIFTH SCHEDULESWEETS (RATES OF EXCISE DUTY)

Description of Sweets.Rate of duty per gallon.
£s.d.
Not exceeding 27 degrees proof spirit126
Exceeding 27 degrees proof spirit.1106
Sparkling, an additional duty060

SIXTH SCHEDULEBOOKMAKERS' LICENCE DUTY

Interpretation

1In this Schedule—

(a)any reference to a course shall be construed as a reference to dog race-course where there is a totalisator ; and

(b)any reference to the licensed occupier of a course shall be construed as a reference to the person who is for the time being the holder of a licence in respect of the course under Part I of the Betting and Lotteries Act, 1934.

Care and Management of Duty

2The bookmakers' licence duty shall be under the care and management of the Commissioners.

Duties of Licensed Occupier of Course

3(1)The Commissioners shall furnish every licensed occupier of a course with forms of licences and the appropriate licence shall be issued by the licensed occupier to any person whom the licensed occupier admits to an enclosure on the course on payment by him to the licensed occupier of the duty chargeable on the licence.

(2)The licensed occupier of a course shall not by reason of requiring the payment of any sum in respect of any bookmakers' licence duty be treated as having made a charge other than a charge authorised by subsection (1) of section thirteen of the Betting and Lotteries Act, 1934 (which restricts the charges which may be made by the occupier of a track on the admission of bookmakers to the track) and, accordingly, nothing in subsection (2) of that section shall make that requirement the commission of an offence under that subsection.

(3)The payment of any bookmakers' licence duty shall not be treated as part of a payment for admission for the purposes of entertainments duty.

(4)The amount of duty due on a licence issued to any person by the licensed occupier of a course shall be recoverable from him by the licensed occupier as a debt due to the licensed occupier.

(5)Every licensed occupier of a course shall account to the Commissioners for the duty receivable by him and the amount of any duty for which he is accountable shall be recoverable from him as a debt due to the Crown.

(6)If the licensed occupier of a course fails to collect or account for the duty for which he is accountable, he shall be liable to an excise penalty of two hundred pounds, or treble the amount of the duty which he has failed to collect or account for, at the election of the Commissioners.

(7)If the licensed occupier of a course on which there is held a meeting at which a totalisator is operated—

(a)admits to the course a person whom the licensed occupier knows to be intending to carry on bookmaking on the course at the meeting without requiring him to take out a licence or without recovering from him the duty chargeable on a licence taken out by him ; or

(b)permits any person to carry on bookmaking in an enclosure on the course at the meeting without having taken out a licence in that behalf,

the licensed occupier shall be liable to an excise penalty of two hundred pounds.

Officers of Customs and Excise

4(1)The licensed occupier of a course shall admit an officer in the course of his duty to any part of the course without any payment for admission and shall, if an officer, for the purpose of ascertaining the duty for which the licensed occupier is accountable, so requires, produce to the officer any books, accounts or other documents.

(2)An officer may require from any person at a meeting at which a totalisator is operated who appears to the officer to be carrying on bookmaking such information as the officer may require, or the production to the officer of any books, accounts or other documents which appear to the officer to be connected with the business of bookmaking or to establish the identity of that person, and that person shall comply with the requirement.

(3)An officer may take copies of or extracts from any books, accounts or other documents produced to him in pursuance of this paragraph.

(4)If any person contravenes or fails to comply with the preceding provisions of this paragraph or obstructs an officer in the exercise of any of his functions in connection with the bookmakers' licence duty, he shall be liable to an excise penalty of two hundred pounds.

(5)In this paragraph the expression " officer " means an officer of Customs and Excise, and includes any person who is expressly authorised by the Commissioners to perform the duties of an officer of Customs and Excise for the purposes of the bookmakers' licence duty.

Regulations

5(1)The Commissioners may by statutory instrument make regulations for securing the payment of the bookmakers' licence duty, and in particular—

(a)for regulating the supply and use, and prescribing the form, of licences ;

(b)for requiring bookmakers on a course to display their licences ;

(c)for preventing bookmakers in a cheaper enclosure from doing business with persons in a dearer enclosure and for preventing bookmakers from doing business on a course but not in an enclosure;

(d)for requiring the licensed occupier of a course to keep records and accounts and make returns of licences issued and duty receivable by him and to retain relevant documents for a prescribed period;

(e)for requiring the licensed occupier of a course to display notices of the rates of the duty payable on admission to the course and to give the prescribed notice to the Commissioners of any change affecting those rates ;

(f)for applying, with the necessary adaptations, as respects licences all or 'any of the provisions of the Stamp Duties Management Act, 1891 (including the penal provisions and the provisions repealed save as to Scotland by the Forgery Act, 1913) ;

(g)for excluding such of the provisions of the Excise Licences Act, 1825, or of any other enactment relating to excise as appear to the Commissioners to be inappropriate for bookmakers' licences or the bookmakers' licence duty.

(2)Regulations under this paragraph may also provide for authorising and requiring the licensed occupier of a course, subject to the prescribed conditions, to repay, out of moneys received by him on account of the bookmakers' licence duty, to persons who have taken out licences, prescribed amounts in respect of meetings or races which, in the event, were not held.

(3)Without prejudice to any other penal provisions imposed by or under this Schedule, if any person contravenes or fails to comply with any regulations made under this paragraph, he shall be liable to an excise penalty of fifty pounds.

(4)Where a person is convicted under the last foregoing sub-paragraph in respect of a failure to keep records or accounts or to make returns, and the failure continues after the conviction, then, unless he has a reasonable excuse for the continuance of the failure, he shall be guilty of a further offence and shall, on conviction, be liable to a further excise penalty of the like amount as that to which he was liable in respect of the first offence.

Further Provisions as to Offences

6(1)If any person—

(a)in connection with the bookmakers' licence duty makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular or, with intent to deceive, produces or makes use of any book, account, return or other document which is false in a material particular ; or

(b)is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of the said duty by him or by any other person,

he shall be liable to an excise penalty of two hundred pounds or treble the amount of the duty to which the statement or document relates or which is sought to be avoided, as the case may be, at the election of the Commissioners :

Provided that subsections (2) and (3) of section twelve of the Finance Act, 1943 (which confer power on a court to order imprisonment in lieu of, or in addition to, a penalty in certain cases) shall apply as if an offence under this sub-paragraph were such an offence as is mentioned in the said subsection (a).

(2)Where an offence under the section of this Act relating to the bookmakers' licence duty or under this Schedule has been committed by a body corporate, every person who at the time of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity, and to all the circumstances.

SEVENTH SCHEDULERATES OF ENTERTAINMENTS DUTY FOR STAGE PLAYS, ETC

Amount of Payment.Rate of duty.

Where the amount of the payment, excluding the amount of duty,—

exceeds is. and does not exceed is. 5d.

1d.
exceeds is. 3d.1d. for the first is. 5d. and 1d. for every 5d. or part of 5d. over is. 5d.

EIGHTH SCHEDULEPURCHASE TAX

Part IRates of Tax

Group I.

Garments and footwear:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Utility fully fashioned stockingsFirst.
(c) Utility garments made wholly or mainly of fur skin.First.
(d) Utility articles not comprised in paragraphs (b) or (c) of this Group.Exempt.
(e) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial 'ISPFirst.
(f) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (c) or (e) of this GroupThird.
(g) Protective boots designed for use by miners or quarrymen or mouldersExempt.
(h) Clogs and other wooden-soled footwear, other than articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached)Exempt.
(i) Articles of a kind suitable for young children's wear, other than articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached)Exempt.
(j) Surgical appliancesExempt.
(k) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt.
Group 2.

Headgear:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial useFirst.
(c) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (b) or (d) of this GroupThird.
(d) Utility articlesExempt.
(e) Protective helmets designed for use by miners or quarrymenExempt.
(f) WigsExempt.
(g) Surgical appliancesExempt.
(h) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt.
Group 3.

Gloves:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial useFirst.
(c) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (b) or (d) of this GroupThird.
(d) Utility articlesExempt.
(e) Surgical appliancesExempt.
(f) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt
Group 4.

Haberdashery, including patterns for making apparel:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached)Third.
(c) Utility articlesExempt.
(d) Sewing thread, and mending and knitting woolExempt.
(e) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt.
Group 5. .

Textile articles of a kind used for domestic purposes and articles made of any material which are of a kind used as domestic soft furnishings or as domestic bedding:—

(a) Articles not comprised in any of the following paragraphs of this Group.

Second.
(b) Utility articlesExempt.
(c) Floor coveringsNot chargeable under this Group.
(d) Articles of bedding of the following descriptions, not being utility articles, that is to say, pillows, bolsters, soft-filled mattresses and upholstered spring-interior mattressesFirst.
Group 6.

Tissues and fabrics:—

(a) Tissues and fabrics whether in the piece, shaped or partly made-up, including such tissues and fabrics which have been dyed, printed, coated or otherwise treated, but not including tissues and fabrics comprised in any of the following paragraphs of this Group:—

(i) not exceeding three inches in width

First.
(ii) exceeding three inches in widthSecond.
(b) Utility clothExempt.

(c) Fabrics of the following descriptions, not being woven-figured fabrics, pile fabrics, braids, fringes, gimps or similar trimmings, furnishing fabrics, suitings or overcoatings, or fabrics which have been bleached, printed, embroidered or otherwise decorated:—

(i) jute fabrics

Exempt.
(ii) felt fabricsExempt.
(iii) glass fibre fabricsExempt.
(iv) asbestos fabricsExempt.
(v) woven fabrics not containing wool which weigh not less than 12 ounces per square yardExempt.
(vi) woven fabrics containing wool which weigh not less than 18 ounces per square yardExempt.
(d) Bolting cloth.Exempt.
(e) Machinery beltingExempt.
(f) Tracing clothExempt.
(g) Abrasive cloth.Exempt.
(h) Varnished or bitumenised cloth and varnished or bitumenised tape of the kinds used for the purpose of electrical insulationExempt.
(i) Netting of cordage, rope or twine, including fishing net, but not including composite fabrics incorporating such netting and not including sports nettingExempt.
(j) RagsExempt.
(k) Lamp wickExempt.
(l) Fabrics of a kind suitable for and prepared or put up in special packs as surgical dressingsExempt.
(m) Floor coveringsNot chargeable under this Group.
Group 7.
Plastic sheeting in the piece or in cut lengths of a kind suitable for making garments or curtains, tablecloths and similar soft furnishingsSecond.
Group 8.
Fur skin (including any skin with fur, hair or wool attached), dressedThird.
Group 9.
(a) Floor coveringsFirst.
(b) (i) Rugs made of fur skin (including any skin with fur, hair or wool attached)Third.
(ii) Other rugs, except floor rugsSecond.
Group 10.
(a) (WallpaperFirst.
(b) Window display papers, being fancy papers coated, stained, printed, embossed, laminated or otherwise decorated, including coated poster papers, but not including such papers cut to size suitable for use as box papers or as printing paperFirst.
(c) Paper serviettes, paper doyleys, paper table covers, paper table decorations, shelf paper, and similar articles of paperSecond.
Group 11.

Furniture, hardware, ironmongery, turnery, tableware, kitchen-ware and toilet-ware, being articles of a kind used for domestic or office purposes:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) (i) Tables, desks, chairs, sideboards, beds, chests,- drawers, cupboards and similar furniture, except those comprised in sub-paragraph (iii) of this paragraph or in paragraph (e) or paragraph (ii) of this GroupSecond.
(ii) Wire and spring mattresses except those comprised in paragraph (e) of this GroupSecond.
(iii) Cupboards and dressers designed for use in kitchens, except those comprised in paragraph (e) or paragraph (n) of this GroupFirst.
(c) Mirrors, whether framed or notThird.
(d) Glassware of cut glassThird.
(e) Utility furniture and component parts of utility furnitureExempt.
(f) Invalid chairsExempt.
(g) Picture frames of wood, plain, gilt or coloured, with or without ornamental composition, which are made from moulding of a width not less at any point than three inchesExempt.
(h) Metal clothes lockers of a kind installed in cloakrooms other than domestic cloakroomsExempt.
(i) Vessels designed for use primarily as containers for food or drink in the course of its storage, preparation or consumption, and lids for use with such vessels, but not including articles of cut glass, articles made wholly or partly of stainless steel, articles coated or plated with silver, or articles of nickel, Britannia metal, nickel silver, pewter or similar metalsNot chargeable under this Group.
(j) Household brooms and household brushesExempt.
(k) Dustbins, buckets, pails and sanitary pans, and lids for any of those articlesExempt.
(l) Thermal insulation covers designed for domestic water systemsExempt.
(m) ThermostatsExempt.
(n) Builders' hardware, sanitary ware and other articles of kinds ordinarily installed by builders as fixturesNot chargeable under this Group.
(o) Fireguards, except those incorporating heating elementsExempt.

(p) Accessories for domestic stoves, grates, ranges and fireplaces, being accessories designed for use as fuel economisers, the following:—

(i) fire-bricks and similar articles ...

Exempt.
(ii) accessories designed so as, when placed above the fuel in an open fire, temporarily to convert the fire into an enclosed fire ...Exempt.
(q) Trivets and similar articles being accessories for domestic stoves, grates, ranges and fireplacesExempt.
(r) Parallel-sided or tapered baths of galvanised steel not less than 42 inches in length over allExempt.
Group 12.

Cooking, heating, refrigerating and other appliances and apparatus, whether mechanically operated or not, being appliances and apparatus of a kind used for domestic purposes, except mechanical lighters:—

(a) Appliances and apparatus not comprised in any of the following paragraphs of this Group

First.

(b) Space heating appliances (including appliances of a kind used for boiling or cooking and also for space heating), instantaneous water heaters, immersion water heaters, storage water heaters, circulator water heaters for tank storage and water boilers for tank storage or central heating—

(i) suitable for operation from electric mains, except appliances comprised in paragraph (e) of this Group

Third.
(ii) suitable for operation from gas mainsSecond.

(c) Cooking, space heating and water heating appliances (other than appliances comprised in paragraph (b) of this Group) of the following descriptions:—

(i) stoves, grates, ranges, fireplaces and ovens

Exempt.
(ii) boiling rings, grillers and hot-platesExempt.
(iii) radiators and convectorsExempt.
(iv) storage water heatersExempt.
(v) circulator water heaters for tank storageExempt.
(vi) water boilers for tank storage or central heatingExempt.
(d) Parts of such stoves, grates, ranges, fireplaces and ovens as are comprised in paragraph (c) of this GroupExempt.
(e) Space heating appliances incorporating electric fans or electric pumps, or both such fans and such pumps, designed to consume in all not more than 100 watts, but not including appliances otherwise electrically operated and not including appliances operated by gasExempt.
(f) Wash boilers and wash coppers ...Exempt.
(g) Electric kettles and other cooking utensils incorporating heating elementsExempt.
(h) Smoothing irons and pressing ironsExempt.
Group 13.

Cutlery suitable for domestic or personal use and spoons, forks and similar articles suitable for domestic use:—

(a) Articles not comprised in any of the following paragraphs of this Group and blanks of articles not so comprised

First.
(b) Articles designed for use solely in the course of any trade, profession, employment or vocation and unsuitable for use for other purposesExempt.
(c) Articles consisting of a knife and fork combined, specially designed for use by persons not having the full use of their arms, and other articles specially designed for use by such personsExempt.
Group 14.

(a) Fittings of a kind used for interior domestic or office lighting except those comprised in paragraph (d) of this Group:,—

(i) table and floor standards (whether complete or not)

First.
(ii) brackets, pendants, candelabra and electroliersFirst.
(iii) lanterns, shades, bowls and reflectors...First.
(iv) glass chimneys and similar primary glasses being chimneys and glasses designed for candle lampsExempt.
(v) other illuminating glasswareFirst.
(b) Incandescent mantles except those comprised in paragraph (d) of this GroupFirst.
(c) Electric filament lamps not exceeding 250 watts and fluorescent lighting tubes not exceeding 80 wattsFirst.

(d) Oil-burning lamps of a kind used for interior domestic or office lighting and accessories for such lamps:—

(i) articles not comprised in the following sub-paragraphs of this paragraph

Exempt.
(ii) incandescent mantles, and glass chimneys and similar primary glassesExempt.
(iii) globes, shades and reflectorsFirst.
Group 15.

Hand lamps and hand torches:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Acetylene hand lampsExempt.
(c) Miners' safety lampsExempt.
Group 16.
(a) Lawn mowers and garden rollersFirst.
(b) Garden furnitureSecond.
(c) Garden ornamentsThird.
Group 17.

(a) Clocks and watches:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph

First.
(ii) clocks and watches made wholly or partly of gold, silver or other precious metal (including gold plate, but not including base metal which is gilt or silver-plated)Third.
(iii) clocks designed for use as public clocks with dials not less than 2 feet in diameter or with dials having a diagonal measurement of 2 feet 6 inches or moreExempt.

(b) Clock movements and watch movements:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph.

First.
(ii) movements, complete with hands, designed for mechanical and impulse clocks with dials not less than 2 feet in diameter or with dials having a diagonal measurement of 2 feet 6 inches or moreExempt.
(iii) movements, complete with hands, designed for synchronous clocks with dials not less than 2 feet 6 inches in diameter or with dials having a diagonal measurement of 3 feet or more ...Exempt.

(c) Cases for, and accessories to, clocks and watches, and watch chains, wristlet watch straps and similar articles:—

(i) articles not comprised in the following sub-paragraph of this paragraph

First.
(ii) articles made wholly or partly of gold, silver or other precious metal (including gold plate, but not including base metal which is gilt or silver-plated).Third.
Group 18.
(a) Wireless receiving sets of the domestic, portable or road vehicle types (including kits of parts, whether or not assembled and whether or not complete, of a kind used in the assembly of such sets) and valves suitable for use therewithFirst.
(h) Batteries and accumulators suitable for use with wireless receiving sets of the domestic or portable type, other than dry batteries of not more than 6 voltsFirst.
Group 19.

(a) Musical instruments including gramophones, radiogramophones, player pianos and similar instruments, and parts thereof and accessories thereto:—

(i) articles and parts thereof and accessories thereto not comprised in any of the following sub-paragraphs of this paragraph

Second.
(ii) pipe organs, electronic organs and reed organs (except the types designed to be carried when played) and parts thereof and accessories theretoExempt.
(iii) gramophones specially designed for reproduction of speech from records specially adapted for the use of the blindExempt.
(b) Player piano records and gramophone records other than gramophone records for the reproduction of speech, specially adapted for the use of the blindSecond.
Group 20.

Toys and games (including coin or disc operated machines), and appliances, apparatus, accessories and requisites for sports, games, amusements, gymnastics or athletics (not being garments, footwear, road vehicles, bicycles or tricycles) including parts thereof and accessories thereto:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Swings, slides (including water chutes), seesaws, roundabouts and giant strides, not being mechanically operated articles ...Exempt.
(c) Gliders large enough to carry human beings, and accessories for such glidersExempt.
(d) Boats and other vessels large enough to carry human beings, and accessories for such boats and vesselsExempt.
Group 21.
(a) Umbrellas and sunshadesSecond.

(b) Walking sticks and canes:—

(i) wholly of wood, except for the ferrules

First.
(ii) other kindsThird.
Group 22.
Smokers' requisites, except matches and mechanical lightersSecond.
Group 23.

Trunks, bags, wallets, jewel cases, pouches, purses, suit cases, attache cases, baskets and similar receptacles of a kind used for personal or domestic purposes (whether fitted or not):—

(a) Articles not comprised in any of the following paragraphs of this Group

Second.

(b) Articles made of leather, hide or skin:—

(i) designed for use solely for the purpose of any trade, profession, employment or vocation and unsuitable for use for other purposes

Second.
(ii) other articlesThird.
(c) Articles which, except for external fitments, and except for bottoms of wood or other vegetable substance, are made wholly of cane or wickerFirst.
Group 24.

(a) Photographic cameras and photographic en-largers and lenses and other parts of, and accessories to, photographic cameras and photographic enlargers:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph

Second.
(ii) cinematograph cameras for film of standard width and parts of, and accessories to, such camerasExempt.
(iii) articles suitable only for industrial, scientific or military useExempt.

(b) Unexposed sensitised photographic paper, cloth, plates and film:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph

Second.
(ii) cinematograph film of standard widthExempt.
(iii) X-ray plates, film and paperExempt.
(iv) ferro-prussiate, ferro-gallic and dye-line paper and clothExempt.
(v) document base paper, transparent tracing paper base and tracing clothExempt,
Group 25.

Pictures, prints, engravings, photographs, figures, busts, reliefs, vases, and similar articles, of a kind produced in quantity for general sale:—

(a) Articles not comprised in any of the following paragraphs of this Group

Third.
(b) Reproductions, irrespective of size, and whether plain or coloured, of such pictures, prints, engravings and similar articles as were executed more than one hundred years before the date on which tax becomes due in respect of the reproductionsSecond.
(c) Cinematograph films, film-strips and lantern slides, being films, film-strips and lantern slides containing pictures for exhibition by means of a projectorExempt.
(d) WallpaperNot chargeable under this Group.
Group 26.
Jewellery and imitation jewellery, being articles consisting wholly or partly of stones or beads (precious, semi-precious or imitation) or of pearls (real, cultured or imitation)Third.
Group 27.
(a) Goldsmiths' and silversmiths' wares, being articles made wholly or partly of gold, silver or other precious metal (including gold plate but not including base metal which is gilt or silver-plated), other than articles comprised in the following paragraph of this GroupThird.
(b) Miniatures or reproductions of the insignia of orders, decorations and medals granted by the Sovereign or conferred by or in the gift of a foreign Sovereign State or the Head of a foreign Sovereign State, and ribbons, bars and clasps designed for wear with, or with miniatures or reproductions of, such orders, decorations and medals (including made-up ribbon bars)Exempt.
Group 28.
(a) Articles made wholly or partly of ivory, amber, jet, coral, natural shells or tortoise-shell, or of jade, onyx, lapis lazuli or other semi-precious stonesThird.
(b) Articles made wholly or partly of mother-of-pearl other than buttons and studsThird.
Group 29.

Fancy or ornamental articles suitable for personal or domestic use, and of a kind produced in quantity for general sale:—

(a) which consist of or incorporate figures, or which are decorated by hand-painting, or which are miniatures of or otherwise imitate other articles

Third.
(b) of other descriptions, not being articles chargeable under any other Group ...Second.
Group 30.
(a) Hair waving machines and similar hair waving appliancesFirst.
(b) Hair drying machinesFirst.
Group 31.

Toilet requisites except face cloths and towels:—

(a) Articles not comprised in the following paragraph of this Group

Third.
(b) Brushes, combs, scissors, razors and razor blades, razor strops, razor sharpeners, dry shavers and dry shaver heads, sponges, toilet paper, dental sticks and toothpicks, not being articles supplied as part of a toilet setFirst.
Group 32.
(a) PerfumeryThird.

(b) Toilet preparations, whether medicated or not, including cosmetics:—

(i) articles not comprised in the following sub-paragraph of this paragraph

Third.
(ii) soap made up for sale as toilet soap; soap substitutes made up for sale as substitutes for toilet soap; shaving creams; shampoos; dentifrices; eye lotions, mouth washes and antiseptics; calamine lotion and similar alleviating toilet preparations, unperfumedFirst.
Group 33.

Drugs and medicines, manufactured or prepared (except toilet preparations):—

(a) not comprised in any of the following paragraphs of this Group

First.
(b) complying with the provisions of Part II of this ScheduleExempt.
(c) specified in the Schedule to the Purchase Tax (No. 1) Order, 1948Exempt,
Group 34.
(a) Diaries, calendars, greeting cards and similar articlesFirst.
(b) Stationery and office requisites except furniture and machineryFirst.
Group 35.

(a) Road vehicles constructed or adapted solely or mainly for the carriage of passengers or having to the rear of the driver's seat roofed accommodation lit by side windows and fitted with or constructed or adapted for the fitting of seating for passengers, other than vehicles comprised in any of the following paragraphs of this Group:—

(i) mechanically propelled vehicles of a retail value of more than one thousand two hundred and ' eighty pounds the vehicle.

Second.
(ii) other mechanically propelled vehiclesFirst.
(iii) vehicles not mechanically propelledFirst.
(b) Bicycles and tricycles (whether mechanically propelled or not) constructed or adapted solely or mainly for the carriage of passengersFirst.

(c) Ambulances, invalid carriages and perambulators.

Tramcars, trolley vehicles and other vehicles constructed to carry not less than twelve passengers.

Vehicles of not less than 3 tons unladen weight.

Prison vans and fire tenders. Caravans.

Vehicles of the following descriptions in which the accommodation for carrying passengers is only incidental to the use of the vehicle for other purposes:—

bullion vans;

mobile cinemas, sound film production vehicles and similar vehicles;

mobile canteens, mobile clinics, travelling libraries, travelling shops, travelling show rooms and similar vehicles;

mobile printing presses and other mobile workshops;

pantechnicons and horse boxes;

hearses but not including hearsettes;

tower wagons, road construction, road cleansing, road watering, refuse collecting and similar vehicles

Exempt.

Part IIDrugs and Medicines

1In this Part of this Schedule there are set out the provisions mentioned in the Group relating to drugs and medicines in Part I of this Schedule.

2The goods, apart from any get-up, must consist solely of one or more substances described in—

(a)any monograph in any edition of the British Pharmacopoeia; or

(b)any monograph, or the Formulary, in any edition of the British Pharmaceutical Codex ; or

(c)the National (War) Formulary issued by His Majesty's Stationery Office ; or

(d)any Formulary approved by the Minister of Health for the purposes of the National Health Service,

but may be compounded with one or more of the following things, namely, an excipient, vehicle, base or preservative.

3(1)The goods must be in a container and each container for the goods must have conspicuously written thereon, or have a label on which is conspicuously written, the particulars mentioned in sub-paragraph (2) of this paragraph as respects each constituent of the goods described in any such monograph or Formulary as aforesaid.

(2)The said particulars are the name set out at the head of the monograph or the relevant formula and a reference (which may be abbreviated) to the Pharmacopoeia, Codex or Formulary in which the monograph or formula appears:

Provided that any synonym or abbreviation set out at the head of the monograph or formula may be used instead of the name.

(3)Any container may also have written thereon, or have a label on which is written—

(a)directions as to use and storage ;

(b)quantitative particulars ;

(c)the manufacturer's batch number ;

(d)the price of the goods ; and

(e)in writing not more conspicuous than that in which the particulars required under sub-paragraph (1) of this paragraph are written, any of the following matters, that is to say, the name and address of the maker, seller, supplier and distributor of the goods.

4Anything, other than a container or label, forming part of the get-up of the goods, and the goods, apart from any- get-up, may have written thereon anything required or permitted by this Part of this Schedule to be written on any container or label.

5Except so far as is required or permitted by the preceding provisions of this Part of this Schedule, and except so far as is required by virtue of any Act (including any Act of the Parliament of Northern Ireland) there must not be any writing or any trade mark as defined in the Trade Marks Act, 1938, in the get-up of the goods or on the goods, apart from any get-up.

NINTH SCHEDULEAgreement between the United Kingdom Government and the Eire Government amending the Agreement of 1926 (as amended by the Agreement of 1928) in respect of Double Income Tax

With a view to making such alterations in the Agreement dated the 14th April, 1926, (as amended by the Agreement dated the 25th April, 1928) made between the British Government and the Government of the Irish Free State in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the United Kingdom Government and the Eire Government that the said Agreement (as amended as aforesaid) shall be further amended as follows :—

1In Article 1(a) of the said Agreement, the words " British income tax " shall, as regards any dividend in respect of which relief or repayment in respect of the tax deducted or authorised to be deducted therefrom is restricted by section 52(2)(a) of the British Finance (No. 2) Act, 1945, to " the net United Kingdom rate " therein referred to, be construed as meaning British income tax at the said net United Kingdom rate applicable to such dividend for the purposes of the said section.

2The rate of relief to be allowed from British income tax under Article 2(1) (a) of the said Agreement shall, as regards any dividend such as is mentioned in Article 1 of this Agreement, not exceed, in the case of a person whose income is chargeable to British income tax at the standard rate only, the net United Kingdom rate applicable to such dividend for the purposes of the said section 52(2) (a) and, in the case of a person part of whose total income for any year is chargeable to British income tax at a rate or rates in excess of the standard rate, the sum of the following rates :

(i)the said net United Kingdom rate, and

(ii)the rate ascertained by dividing the amount of the British sur-tax payable by that person for that year by the amount of his total income for that year.

3This Agreement shall have effect for the year 1948-49 and subsequent years.

4This Agreement shall be subject to confirmation by legislation both by the United Kingdom Parliament and by the Oireachtas, and shall have effect only if and so long as that legislation is in force. Done in duplicate the 21st day of July, 1947

For the

United Kingdom Government

For the Eire Government
Hugh DaltonProinsias Mac Aogain
Chancellor of the ExchequerMinister for Finance.

TENTH SCHEDULESpecial Provisions as to Working Directors

1Where on an application in that behalf it is shown to the satisfaction of the Special Commissioners as respects any individual that during a period (hereinafter referred to as " the relevant period ") being or comprised in the year 1947-48 he was a working director of a company which during the relevant period was a private company and was not an investment company, the following provisions shall have effect.

2(1)Where investment income of his for the year 1947-48 consisted of income from share capital of the company, his income from such snare capital shall not be treated as investment income except in so far as it exceeds the standard amount specified in the next following sub-paragraph reduced by the amount of his emoluments from the company as a working director for the relevant period, being emoluments which fall to be included in his total income for the year 1947-48.

(2)The standard amount hereinbefore referred to is the amount applicable under head (a) of this sub-paragraph or the amount applicable under head (b) thereof, whichever is the greater, that is to say—

(a)two thousand pounds, or that amount reduced, where the relevant period was less than a year, in the proportion which the relevant period bears to a year ;

(b)fifteen thousand pounds, or that amount reduced as aforesaid, or fifteen per cent. of the profits of the company for the relevant period, whichever is the less, divided by the number of persons who during the relevant period were working directors of the company.

(3)If head (b) of the last foregoing sub-paragraph has effect and the number of the working directors of the company changed during the relevant period, that sub-paragraph shall apply as if each period during which that number was constant were a separate relevant period.

3An application under paragraph 1 of this Schedule may be made either before or after an assessment to contribution has been made, but shall not be made later than the thirty-first day of December, nineteen hundred and fifty.

4(1)Effect shall be given to any adjustment of investment income required by paragraph 2 of this Schedule either by discharge or reduction of the assessment in question, or by repayment of contribution to the persons by whom it was paid or from whom it was recovered, or by all or any of those means, as the case may require.

(2)Where contribution is repaid under this Schedule, there shall also be repaid any interest paid in respect of that contribution.

(3)Where under this Schedule repayment is made of any contribution the whole or any part of which was discharged by payment in advance, the amount of the repayment shall be calculated as if the payment in advance had been made in respect of the contribution as adjusted under this Schedule and as if the interest referred to in subsection (2) of section fifty-four of this Act had been calculated accordingly.

5(1)In this Schedule the following expressions have the meanings hereby assigned to them respectively, that is to say:—

  • " company " means a company within the meaning of the Companies Act, 1929, or the Companies Act (Northern Ireland), 1932;

  • " director " includes any person occupying the position of director by whatever name called, and any person in accordance with whose directions or instructions the directors of a company are accustomed to act;

  • " investment company" has the same meaning as in section twenty of the Finance Act, 1936 ;

  • " private company " means a private company within the meaning of the said Act of 1929 or the said Act of 1932, being a company the directors whereof had a controlling interest therein, so however that for the purposes of this definition no body corporate shall be treated as a director unless it was during the relevant period itself a company the directors whereof had a controlling interest therein ;

  • " working director ", in relation to a company, means any director thereof who during the period in question worked full time in the actual management or conduct of the trade or business of the company.

(2)Where during a period being or comprised in the year 1947-48 an individual was a director of two or more private companies which, within the meaning of section eighteen of the Companies Act, 1947, either were a holding company and one or more subsidiary companies thereof or were subsidiary companies of the same holding company, and during that period he worked full time in the actual management or conduct of the trades or businesses of the companies taken together, he shall be treated as a working director of such one of the companies as he selects and the provisions of this Schedule shall apply accordingly but subject to the following modifications :—

(a)the aggregate of his emoluments from all the companies as a director for the said period, being emoluments which fall to be included in his total income for the year 1947-48, shall be treated for the purposes of sub-paragraph (1) of paragraph 2 of this Schedule as if they were emoluments from the company of which he is to be treated as a working director ;

(b)he may require that investment income from share capital of all the companies shall be treated as if it were investment income from share capital of the said company:

Provided that nothing in this sub-paragraph shall affect the operation of this Schedule in relation to a director who would be a working director apart from this sub-paragraph.

(3)For the purposes of this Schedule, the profits of a company shall be taken to be the profits as computed, without abatement and including franked investment income, for the purposes of the profits tax, except that—

(a)no deduction shall be made in respect of the remuneration of working directors; and

(b)all remuneration of other directors shall be deducted.

(4)Where the relevant period comprises one or more accounting periods or parts of accounting periods of the company for the purposes of the profits tax, the profits of the company for the relevant period shall be ascertained in accordance with the last foregoing sub-paragraph by aggregating the profits for the said periods or parts of periods; and for the purposes of this sub-paragraph the profits for part of an accounting period shall be ascertained by apportioning the profits for the whole period according to the number of months and fractions of months in the said part of the period and in the remainder thereof.

ELEVENTH SCHEDULEENACTMENTS REPEALED

Part IMiscellaneous

Session and Chapter.Short Title.Extent of Repeal.
39 & 40 Vict. C. 35.The Customs Tariff Act, 1876.In the Schedule, the word " prunes " and the words and figures " the cwt. 0.7.0." opposite thereto.
39 & 40 Vict. c 36.The Customs Consolidation Act, 1876.In section ninety-five, the words " not being British flavoured or compounded spirits, and ".
54 & 55 Vict. c. 39.The Stamp Act, 1891.In the First Schedule, the heading " Faculty or Dispensation of any other kind ".
6 & 7 Geo. 5. c. ii.The Finance (New Duties) Act, 1916.Sections four and six.
6 & 7 Geo. 5. c. 24.The Finance Act, 1916.Sections seven and nine.
14 & 15 Geo. 5. c. 21.The Finance Act, 1924.Section ten.
22 & 23 Geo. 5. c 53-The Ottawa Agreements Act, 1932.In Part I of the Second Schedule, the word " prunes".
24 & 25 Geo. 5. c 32.The Finance Act, 1934.In subsection (2) of section six, the proviso.
25 & 26 Geo. 5. c. 24.The Finance Act, 1935.In subsection (1) of section eight, the proviso.
2 & 3 Geo. 6. c. 41.The Finance Act, 1939.Paragraph (b) of subsection (2) of section seven.
3 & 4 Geo. 6. c 48.The Finance (No. 2) Act, 1940.Sections nineteen, twenty and twenty-eight, and the Seventh Schedule.
5 & 6 Geo. 6. c. 21.The Finance Act, 1942.Subsections (1) and (3) of section seventeen ; subsections (1) to (3) of section eighteen ; and the Seventh and Eighth Schedules..
7 & 8 Geo. 6. c. 23.The Finance Act, 1944.In Part I of the Second Schedule, the provisions relating to subsection (3) of section twenty of the Finance (No. 2) Act, 1940, and subsection (3) of section eighteen of the Finance Act, 1942.
9 & 10 Geo. 6. c. 13.The Finance (No. 2) Act, 194-5.Section one and the First Schedule.
9 & 10 Geo. 6. c. 64.The Finance Act, 1946.

Section fifteen ; in subsection,

(2) of section sixteen the words from " and subsections

(3) and (4) " to the end of the subsection ; section twenty-three (except as respects changes in the incidence or rates of purchase tax taking effect before the passing of this Act) ; the Third Schedule ; and in the Fifth Schedule, paragraph 1.

10 & 11 Geo. 6. c. 35.The Finance Act, 1947.Sections ten, eleven and twelve; in subsection (1) of section sixty-three, the words " and the enactments relating to the profits tax " (except as respects remuneration accruing before the sixth day of April, nineteen hundred and forty - eight) ; the Third Schedule; Part I of the Fourth Schedule ; and the Fifth and Sixth Schedules.
11 & 12 Geo. 6. c. 9.The Finance (No. 2) Act, 1947.Subsections (1) and (3) of section one ; sections two, three, four and five ; Parts I, III and IV of the First Schedule ; and the Second, Third and Fourth Schedules.

Part IIEnactments repealed as respects 1949-50 and subsequent years of assessment

Session and Chapter.Short Title.Extent of Repeal.
8 k 9 Geo. 5. c. 40.The Income Tax Act, 1918.In subsection (3) of section thirty-two, sub-paragraph (i) of paragraph (e) ; in subsection (1) of section thirty-four, the words " or in the occupation of lands for the purposes of husbandry only; in that part of Schedule B which precedes the Rules applicable to that Schedule, all the words after " means in relation to tax under this Schedule " except the words " an amount equal to one-third of the annual value " ; in the Rules applicable to Schedule B, in Rule 1, from the word " unless " to the end of the Rule, and Rule 6; and Rule 4 of the Rules applicable to Case III of Schedule D.
11 & 12 Geo. 5. c. 32.The Finance Act, 1921.The proviso to paragraph (b) of subsection (1) of section thirty.
16 & 17 Geo. 5. c. 22.

The Finance Act,

1926.

In subsection (1) of section thirty-four, the words "or of the occupation of any land occupied solely or mainly for the purposes of husbandry"; and in subsection (1) of section thirty-five, the words " Rule 4 of Case III ".
20 & 21 Geo. 5. c. 28.The Finance Act, 1930.In section fourteen, the words " or of the occupation of any land occupied solely or mainly for the purpose of husbandry".
23 & 24 Geo. 5. c. 19.The Finance Act, 1933-In subsection (1) of section thirty-one, the words " or under Rule 4 of the Rules applicable to Case III of Schedule D (which relates to the profits of certain cattle dealers and milk dealers) ".
4 & 5 Geo. 6. c. 30.The Finance Act, 1941.In section ten, the words " Subject, as respects farming and farm land, to the provisions of the next succeeding section " and section eleven.

5 & 6 Geo. 6.

C. 21.

The Finance Act, 1942.Section twenty-eight.
8 & 9 Geo. 6. c. 32.The Income Tax Act, 1945.In section thirty-four, in the definition of " agricultural income " the words " or Schedule B ".
10 & 11 Geo. 6. c 35-The Finance Act, 1947.Paragraphs (b) and (c) of subsection (2) of section sixty-seven.

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