Finance Act 1944

SCHEDULES.

Section 1.

FIRST SCHEDULE Beer (Rates of Duty and Drawback).

PART I

Rate of Excise Duty.

	£	s.	d.
For every 36 gallons of worts of a specific gravity of 1,027 degrees or less	7	0	7½
For every 36 gallons of worts of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	7	0	7 ½
For every additional degree in excess of 1,027 degrees		5	2½
and so in proportion for any less number of gallons.

PART II

Rate of Excise Drawback.

	£	s.	d.
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.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less	7	0	9½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	7	0	9½
For every additional degree in excess of 1,027 degrees		5	2½
and so in proportion for any less number of gallons.

PART III

Rate of Customs Duty in case of Beer being an Empire Product.

	£	s.	d.
For every 30 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less	7	1	0½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	7	1	0½
For every additional degree in excess of 1,027 degrees		5	2½
and so in proportion for any less number of gallons.

PART IV

Rate 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 less	8	1	0½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	8	1	0½
For every additional degree in excess of 1,027 degrees		5	2½
and so in proportion for any less number of gallons.

PART V

Rate of Customs Drawback in case of Beer being an Empire Product.

	£	s.	d.
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.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less	7	0	9½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
>For the first 1,027 degrees	7	0	9½
For every additional degree in excess of 1,027 degrees		5	2½
and so in proportion for any less number of gallons.

PART VI

Rate of Customs Drawback in case of Beer not being an Empire Product.

	£	s.	d.
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.
For every 30 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less	8	0	9½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	8	0	9½
for every additional degree in excess of 1,027 degrees		5	2½
and so in proportion for any less number of gallons.

Section 10.

SECOND SCHEDULE Purchase Tax (Consequential and Transitional Provisions relating to Amendment as to Tax in respect of Imported Goods).

PART I

Consequential provisions.

Enactment to be amended and subject matter thereof.	Amendment.
The Finance (No. 2) Act, 1940 (3 & 4 Geo. 6. c. 48):—
Section twenty, subsection (3). (Date of coming into operation of orders as to tax.)	For the subsection substitute the following subsection— “(3) An order under this section shall specify a date for its coming into operation, and such an order shall, for the purpose of determining whether tax is chargeable by virtue of a purchase of goods of the class to which the order relates and if so at what rate, have effect, subject as provided in subsection (4) of this section, in respect of goods of that class delivered under the purchase on or after the specified date, notwithstanding that the purchase was made before that date”.
Section twenty-two (Person accountable for tax chargeable by virtue of a purchase, and time when such tax becomes due .)	The section shall be repealed.
Section twenty-four, subsections (2) and (3). (Penalty, and liability for tax, on false representation in connection with purchase of goods as stock or materials.)	In subsection (2) after " for the purposes of the preceding subsection ", and in subsection (3) after " subsection (1) of this section ", insert " or of subsection (2) of section ten of the Finance Act, 1944 " ; and in subsection (3) after " purchase " insert " or importation ".
Section twenty-nine (Relief from tax in respect of goods exported.)	In subsection (1), for " a purchase which is a chargeable purchase by virtue of paragraph (a) of subsection (2) of section eighteen of this Act " substitute " a chargeable purchase " ; in subsection (2), the words from " by a person " to " materials " and the words " by that person " shall be repealed, and for paragraphs (a) and (b) substitute— “(a) that tax has become chargeable, by virtue of a purchase or of an importation, in respect of the goods exported or of goods of the specified class used by the exporter in making the goods exported, and has been or will be paid ; (b) that the exporter was the buyer under the purchase by virtue of which tax has become chargeable, or the importer on the importation by virtue of which it has become chargeable, as the case may be, and”; and in subsection (3) for " in paragraph (b) " substitute " in paragraph (a) ".
Section thirty-one (Ascertainment and recovery of tax chargeable.)	In subsection (1), after " Tax becoming due " insert " by virtue of a purchase " ; in subsection (2), after the first " Tax " insert " chargeable by virtue of a purchase " ; in subsection (2), the words from " and where the aggregate amount of tax " to the end of the subsection shall be read, with the omission of the word " and ", as a separate subsection numbered (3) ; and subsections (3) and (4) shall be repealed.
Section forty, subsection (1) (Provisions as to the Isle of Man.)	In paragraph (b) the words " paragraph (a) of subsection (2) of section eighteen of " and the words " the corresponding provisions of ", and in paragraph (c) the words " as aforesaid ". shall be repealed.
Section forty-one, subsection (1). (Interpretation.)	The definitions of " entered for home use" and " importer's purchase " shall be repealed.
Eighth Schedule, paragraph 2. (Terms of assumed sale by reference to which valuation is to be made.)	After paragraph (a), insert " (aa) where , the valuation is to be made in relation to an importation, that the seller has paid any duties of customs chargeable on the importation ".
Eighth Schedule, paragraph 4. (Provision as to the taking into account in valuation of a right to the use of a trade mark.)	For " Where the seller under the purchase in relation to which the valuation is to be made is, or is associated in business with, the proprietor or a registered user of a trade mark " substitute " Where the seller under a purchase of goods to be valued in relation to the purchase, or a foreign supplier of imported goods to be valued in relation to the importation (that is to say, any person by whom those goods have been grown, produced, manufactured, selected, dealt with or offered for sale outside the United Kingdom) is, or is associated in business with, the proprietor or a registered user of a trade mark " ; after " could have sold them under such a trade mark" insert " or have used such a trade mark in connection with the importation " ; and after " the seller under the said purchase " insert " or of the foreign supplier, as the case may be ".
Eighth Schedule, paragraph 5. (Provision as to taking into account in valuation of a right to the use of a particular form of get-up of goods.)	After " of the seller under the purchase in relation to which the valuation is to be made " insert " or of a foreign supplier of imported goods in relation to the importation of which the valuation is to be made, as the case may be ".
The Finance Act, 1942 (5 & 6 Geo. 6. c. 21):—
Section eighteen, subsection (3). (Charge of tax in respect of account books, etc.)	In paragraph (a) after " delivered " insert " under a purchase " ; in paragraph (a) the words " if the purchase under which the goods are bought is other than an importer's purchase " shall be repealed; and for paragraph (b) substitute— (b) imported on the date of the passing of the Finance Act, 1944, or (subject to any order under section twenty of the Finance (No. 2) Act, 1940) thereafter.

PART II

Transitional provisions.

1 A purchase which apart from this provision would be a chargeable purchase by virtue of sub-paragraph (iii) of paragraph (a), or of paragraph (b), of subsection (2) of section eighteen of the Finance (No. 2) Act, 1940, as in force before the passing of this Act (which relate to purchases of certain goods imported) shall not be a chargeable purchase if the goods are entered for home use after the passing of this Act, notwithstanding that the purchase was made before the passing thereof.

2 A purchase which, if section ten of this-Act had not been passed, would have been a chargeable purchase by virtue of paragraph (c) of subsection (2) of section eighteen of the Finance (No. 2) Act, 1940, as in force before the passing of this Act (which relates to purchases of certain imported goods purchased after their being entered for home use) shall be a chargeable purchase if the goods were so entered before the passing of this Act, notwithstanding that the goods are delivered, or that the purchase is made, after the passing thereof, and the enactments relating to the tax shall have effect in relation to tax chargeable by virtue of such a purchase as if the said section ten and Part I of this Schedule had not been passed.

3 Where goods are delivered after the passing of this Act under a purchase made before the passing thereof which would have been a chargeable purchase by virtue of section ten of this Act if it had been in force at the time of the purchase, the enactments relating to the tax shall have effect in relation to the purchase in like manner as if the said section ten and Part I of this Schedule had been in force at the time of the purchase.

Section 40.

THIRD SCHEDULE Limitations on Relief from Estate Duty chargeable under Finance Act, 1940, s. 44.

1 (1) The provisions of subsection (1) of section thirty-one of the Finance Act, 1939 (which provides, amongst other things, for the disallowance of debts the consideration for which was property derived from the deceased) shall, in the manner specified in this paragraph, have effect in relation to the computation of the amount allowed.

(2) Where, if—

(a) the annuity payments had formed the consideration for a debt created by the deceased equal to the total amount of those payments ; and

(b) subsection (1) of section seven of the Finance Act, 1894 (which provides for an allowance for debts in computing the amount on which estate duty is payable), were applied to that debt,

the full amount of that debt would not, having regard to the operation of subsection (1) of the said section thirty-one, have been allowable under subsection (1) of the said section seven, the annuity payments shall, for the purpose of ascertaining the amount allowed, be reduced so as not to exceed the amount, if any, which would have been allowable in the circumstances aforesaid under subsection (1) of the said section seven :

Provided that, in applying the said section thirty-one for the purposes of this paragraph, property which is the subject matter of the disposition shall not be treated as property derived from the deceased.

2 Where, if section forty-four of the Finance Act, 1940, had not been passed and section three of the Finance Act, 1894 (which relates, amongst other things, to property which the deceased has parted with before his death for consideration) had been applied to the property which was the subject matter of the disposition, a deduction would have been allowable under subsection (2) of that section for partial consideration, the amount allowed shall not exceed the amount of that deduction.

3 Where the amount allowed is allowed as a deduction from the value of property liable to a debt or incumbrance created by the deceased, it shall not exceed the amount, if any, which would be allowed under subsection (1) of section seven of the Finance Act, 1894, if section forty-four of the Finance Act, 1940, had not been passed,

Section 42.

FOURTH SCHEDULE Enemy Property.

PART I Income Tax.

Tax on income payable to custodian.

1 Where any income which, but for the operation of the law relating to trading with the enemy, would be chargeable to income tax for any year of assessment apart from this paragraph becomes payable to a custodian, the same assessments to income tax (other than surtax) shall be made for that year on the custodian in respect of income from the source from which that income arose as might have been made on any person if the person who, but for the operation of the said law, would have been entitled to the income had been so entitled.

2 Where an assessment is made on a custodian under paragraph 1 of this Part of this Schedule in respect of any income, or any income which is paid subject to deduction of income tax is received by a custodian, and, in either case, it is shown to the satisfaction of the Commissioners of Inland Revenue that, but for the operation of the law relating to trading with the enemy, the person who, but for. the operation of that law, Would have been assessable to, or would have borne, the tax on that income, would, if a claim were made in that behalf, have been granted relief from all or any of the tax, the same relief shall be granted to the custodian by repayment or otherwise.

3 Where an assessment is made on a custodian under paragraph 1 of this Part of this Schedule in respect of any income, or any income which is paid subject to deduction of income tax is received by a custodian, and, in either case, it appears that, but for the operation of the law relating to trading with the enemy, the income would have been taken into account in computing the total income of an individual for surtax purposes, that income shall be deemed for surtax purposes to be income of that individual and the same assessments to surtax may, without any notice to make a return being served on the custodian or that individual, be made on the custodian in respect of the income as might have been made on that individual or his executors or administrators if it had been his income and, where that individual has other income, if it were treated as the highest part of his total income :

Provided that where, in the case of any individual, assessments to surtax under this paragraph for any year of assessment could, apart from this proviso, be made on two or more custodians, one of those custodians (to be selected by the Special Commissioners) shall be assessed to surtax for that year in respect of all income to which this paragraph applies in relation to that individual.

4 Where, in the case of any individual who, but for the operation of the law relating to trading with the enemy, would be entitled to any income which is payable to a custodian, the Special Commissioners, on any information before them, are of opinion that any income (not being income to which the preceding paragraphs of this Part of this Schedule apply) would, if notice to make a return were served on that individual, fall to be included in his total income for surtax purposes, they may, without any notice to make a return being served on him or any notice of assessment, make an assessment to surtax upon that individual in respect of that income.

Payment of tax by custodian.

5 A custodian shall, save as expressly provided in this Part of this Schedule, pay or cause to be paid, out of money in his hands to which some other person would be entitled but for the operation of the law relating to trading with the enemy, any income tax (including surtax) assessed on a custodian by virtue of paragraph 1 or paragraph 3 of this Part of this Schedule, which, but for the operation of that law, would have been chargeable on or borne by that other person.

6 (1) A custodian shall, on demand of the Commissioners of Inland Revenue as respects tax other than surtax, and on demand of the Special Commissioners as respects surtax, pay or cause to be paid, out of money in his hands to which some other person would be entitled but for the operation of the law relating to trading with the enemy, any sum stated in the demand to be due from that person in respect of income tax other than surtax, or in respect of surtax, as the case may be, for whatever year of assessment (including years before the year 1939-40).

(2) Any sum paid by a custodian in pursuance of such a demand shall be deemed for the purposes of the Income Tax Acts to have been paid by the person who is stated in the demand to be the person from whom it is due.

(3) A sum may be included in any such demand as aforesaid notwithstanding that the relevant assessment is, or is still capable of being, the subject of an appeal.

Effect of release of property or income by custodian.

7 Where a custodian releases to or for the benefit of, or to the personal representatives of, any person who has ceased to be an enemy or has died everything in the custodian's hands to which that person or his personal representatives, as the case may be, would, but for the operation of the law relating to trading with the enemy, be entitled—

(a) any income which, but for the operation of that law, would have belonged to that person or to some person under whom he claims, shall thereafter be treated for all the purposes of the Income Tax Acts as having been income of the person whose income -it would have been for those purposes but for the operation of the said law ;

(b) all income tax (including surtax) paid by deduction or otherwise by a custodian in respect of any such income shall thereafter be treated as having been paid by, and .all reliefs allowed to a custodian in respect of any such income shall thereafter be treated as having been allowed to, the last-mentioned person ; and

(c) appeals may thereafter be brought by the last-mentioned person or his personal representatives against any assessment (including any assessment to surtax) made on a custodian in respect of any such income as if the assessment had been made on him.

8 Where an assessment is made under any of the preceding provisions of this Part of this Schedule on a custodian and, whether before or after the making of the assessment, the income or any part thereof is paid, transferred or released, or permitted to be paid or transferred, to any other person by the custodian, so much, if any, of the tax payable by virtue of the assessment as cannot, under the preceding provisions of this Part of this Schedule, be paid by the custodian shall be a debt due to the Crown—

(a) in a case to which the last preceding paragraph applies, from the person whose income it is, under that paragraph, treated as having been, or his personal representatives ; and

(b) in any other case, from the person to whom the income is so paid, transferred or released,

and may be recovered accordingly, and the custodian shall cease to be liable in respect of the tax.

Relaxation of time limits.

9 Notwithstanding anything in the Income Tax Acts limiting the time for making assessments, assessments may be made under paragraphs' i, 3 and 4 of this Part of this Schedule at any time before such date as Parliament may hereafter determine, and any appeal against any such assessment, and any claim made either by a custodian or by virtue of paragraph 7 of this Part of this Schedule to relief from tax, may, notwithstanding anything in the Income Tax Acts restricting the time for bringing appeals or making claims for relief, be brought or made at any time before the said date.

Supplementary.

10 For the purposes of paragraphs 1 to 4 of this Part of this Schedule it shall, except so far as the contrary is proved, be assumed that nothing has occurred since the third day of September, nineteen hundred and thirty-nine, to change the persons who, but for the operation of the law relating to trading with the enemy, would be entitled to any money or property, or to income therefrom, and any assessment under paragraph 1 or paragraph 3 of this Part of this Schedule shall specify the person who has been taken to be the person who, but for the operation of the said law, would have been entitled to the relevant income.

11 Where income from any source for any year of assessment would become payable to a custodian but for the fact that no income from that source is available for payment in that year, but, apart from the operation of the law relating to trading with the enemy, income tax would nevertheless be chargeable in respect of income from that source for that year, the provisions of this Part of this Schedule shall have effect as if income from that source had been available for payment in that year and become payable to the custodian.

12 In this Part of this Schedule, the expression " income " means income for the purposes of the Income Tax Acts :

Provided that the said expression includes any rents, profits or other sums arising from any land, and any tax under Schedule A or Schedule B in respect of any land shall be treated as tax in respect of income from that land.

Years to which this Part of this Schedule applies.

13 This Part of this Schedule shall have effect with respect to income tax (including surtax) for the year 1939-40 and subsequent years of assessment and, to the extent expressly provided by paragraph 6 of this Part of this Schedule, with respect also to income tax (including surtax) for previous years of assessment.

PART II Estate Duty.

1 Property which, but for the operation of the law relating to trading with the enemy, would, for the purposes of the enactments relating to estate duty, pass on the death of a person or be included to a particular extent in property so passing shall, on the death of that person, be deemed for those purposes to pass or to be included to that extent in property so passing, as the case may be.

2 Where, but for the operation of the law relating to trading with the enemy, there would have existed at the death of the deceased a debt for which an allowance would have been made under subsection (1) of section seven of the Finance Act, 1894, by deduction from the value of any property deemed to pass as aforesaid, an allowance of the like amount shall be made, and deducted from the value of that property.

3 On the death of a person who, immediately before his death, would, but for the operation of the law relating to trading with the enemy, have been entitled to any property in the hands of or money payable to a custodian, the custodian shall be accountable for any estate duty in respect of any property of which the deceased would, but for the operation of the said law, have been competent to dispose at his death, but shall not be liable for any duty in excess of the amount which can be raised from, or from the proceeds of, property which is in his hands when he first receives notice of the death or which thereafter comes into his hands, being in either case property of which the deceased would have been competent to dispose as aforesaid.

4 No property shall be deemed for the purposes of section four of the Finance Act, 1894, to be property in which the deceased never had an interest if the deceased would at some time have had an interest therein but for the operation of the law relating to trading with the enemy.

5 A custodian shall, on demand of the Commissioners of Inland Revenue, pay or cause to be paid, out of property in his hands or money payable to him, any sum stated in the demand to be due in respect of, or of interest on, estate duty, being duty for the satisfaction of which that property or money is, or would, but for the operation of the law relating to trading with the enemy be, available.

6 Where a custodian releases to the executor of any person everything in his hands to which the executor would, but for the operation of the law relating to trading with the enemy, be entitled, the executor shall be accountable for all estate duty and interest on estate duty for the satisfaction of which the property released is, or but for the operation of the said law would have been, available, in so far as that duty and interest remains unpaid and the custodian shall cease to be accountable therefor.

7 This Part of this Schedule shall have effect, and be deemed always to have had effect, in relation to deaths occurring on or after the third day of September, nineteen hundred and thirty-nine :

Provided that, where before the passing of this Act a trustee or executor has distributed any property, his maximum liability for duty and interest remaining unpaid shall not exceed the amount which can be raised from, or from the proceeds of, property in his hands at the passing of this Act or coming into his hands thereafter, being in either case property which he received as trustee or executor.

PART III Legacy Duty and Succession Duty.

1 For the avoidance of doubt it is hereby declared that, where any money or other property is paid to or vested in a custodian and, but for the operation of the law relating to trading with the enemy, that money or property would have been paid to or become vested in some other person under such circumstances that legacy duty or succession duty would have become payable, the custodian is accountable for the duty, except so far as it is paid by any other person.

2 Where, whether before or after the passing of this Act, a custodian releases to a person property to which that person would, but for the operation of the law relating to trading with the enemy, have become beneficially entitled upon or by virtue of the death of any person, then, whether the death occurred before or after the passing of this Act, the title of the first-mentioned person to the property shall, for the purposes of the enactments relating to legacy duty and succession duty, be deemed to have been created by the same instrument or the same operation of law that would have created it if the law relating to trading with the enemy had not come into operation, the enactments relating to the said duties shall have effect accordingly and, as respects property released after the passing of this Act, the custodian shall be accountable for the duties in the like manner and to the like extent as the person who, if the said law had not come into operation, would have been accountable.

3 Where, whether before or after the passing of this Act, a custodian releases to a person property which thereupon becomes subject to trusts, express or implied, which secure the application or devolution of the property in the manner in which it would have been applied or would have devolved if the law relating to trading with the enemy had not come into operation, any title to property arising by virtue of the said trusts shall, for the purposes of the enactments relating to legacy duty and succession duty, be deemed (whether the relevant death took place before or after the passing of this Act) to have been created by the same instrument or the same operation of law that would have created it if the law relating to trading with the enemy had not come into operation, and the said enactments shall have effect accordingly:

Provided that, where before the passing of this Act the trustee has distributed any property, his maximum liability for duty remaining unpaid shall not exceed the amount which can be raised from, or from the proceeds of, property in his hands at the passing of this Act or coming into his hands thereafter, being in either case property which he received as trustee.

4 Nothing in the last two preceding paragraphs shall render any legacy duty or succession duty payable in respect of any property in connection with any death if, under paragraph 1 of this Part of this Schedule, legacy duty or, as the case may be, succession duty is payable in respect of that property in connection with that death.

PART IV General.

1 (1) Any custodian and any person who holds any property to the order of any custodian, on being requested in writing by the Commissioners of Inland Revenue or the Special Commissioners so to do, shall furnish to the Commissioners making the request, within such time, not being less than twenty-eight days, as may be specified therein, such particulars as those Commissioners may require for the purpose of enabling any tax or duty to be charged or recovered in accordance with the provisions of this Schedule.

(2) If any person other than a custodian fails without reasonable excuse to comply with any request under this paragraph within the time specified in the request he shall be liable to a penalty not exceeding fifty pounds and, after judgment has been given for that penalty, to a further penalty of the like amount for every day during which the failure continues.

2 In this Schedule the following expressions have the meanings hereby respectively assigned to them, that is to say,—

• " the law relating to trading with the enemy " includes the Trading with the Enemy Act, 1939, the Defence (Trading with the Enemy) Regulations, 1940, and any orders made by the Treasury or the Board of Trade under or by virtue of that Act or those Regulations, and, except in relation to property in enemy territory within the meaning of that Act, includes also any corresponding law of any country or territory outside the United Kingdom ;

• " custodian " means a custodian of enemy property appointed under the said Act;

• " property " has the meaning assigned to it by section seven of the said Act; and any reference in this Schedule to any money, property or income received by or in the hands of a custodian shall be construed as including a reference to money, property or income held to the order of a custodian.

3 Part I of this Schedule shall be construed as one with the Income Tax Acts, Part II of this Schedule shall be construed as one with Part I of the Finance Act, 1894, and Part III of this Schedule shall be construed as one with the enactments relating to legacy duty and succession duty.

Section 49.

FIFTH SCHEDULE Enactments Repealed.

PART I

Miscellaneous enactments repealed as from the passing of this Act.

Session and Chapter.	Short Title.	Extent of Repeal.
30 & 31 Vict. c. 5	The Dog Licences Act, 1867.	Section seven.
32 & 33 Vict. c. 14	The Revenue Act, 1869.	Sections twenty and twenty-one.
10 & 11 Geo. 5. c. 72	The Roads Act, 1920.	In section five, in subsection (6), the words from the beginning to " under this section, and ".
3 & 4 Geo. 6. c. 48	The Finance (No. 2) Act, 1940.	Section twenty-two.
		In subsection (2) of section twenty-nine, the words from " by a person "to "materials" and the words " by that person ".
		In section thirty-one, in subsection (2) the word " and ", and subsections (3) and (4).
		In subsection (1) of section forty, in paragraph (b) the words " paragraph (a) of .section eighteen of " and the words " the corresponding provisions of ", and in paragraph (c) the words " as aforesaid ".
		In subsection (1) of section forty-one, the definitions of " entered for home use " and " importer's purchase ".
5 & 6 Geo. 6. c. 21	The Finance Act, 1942.	In section eighteen, in subsection (3), in paragraph (a), the words " if the purchase under which the goods are bought is other than an importer's purchase ".
6 & 7 Geo. 6. c. 28	The Finance Act, 1943.	Subsection (1) of section one and Parts I, III and IV of the First Schedule.

PART II

Enactments relating to Armorial Bearings and Carriage Duties repealed as from 1st January, 1945.

Session and Chapter.	Short Title.	Extent of Repeal.
32 & 33 Vict. c. 14	The Revenue Act, 1869.	Part V and Schedule F.
35 & 36 Vict. c. 20	The Customs and Inland Revenue Act, 1872.	Section six.
38 & 39 Vict. c. 23	The Customs and Inland Revenue Act, 1875.	The whole Act.
51 & 52 Vict. c. 8	The Customs and Inland Revenue Act, 1888.	Section four, except the definition of " hackney carriage".
51 & 52 Vict. c. 41.	The Local Government Act, 1888.	In the First Schedule, the words "Carriages" and '' Armorial bearings''.
57 & 58 Vict. c. 60	The Merchant Shipping Act, 1894.	In subsection (2) of section five hundred and twelve, the words " but a person shall not be liable to pay any duty in respect of any such waggon, cart or horses, by reason only of the use of the same under this section ".
8 Edw. 7. c. 16.	The Finance Act, 1908.	In subsection (4) of section six, the words " carriages (including duties charged under subsection (1) of section eight of the Locomotives on Highways Act, 1896), armorial bearings".
10 & 11 Geo. 5. c. 72.	The Roads Act, 1920.	In subsection (1) of section one, the words " and the excise duties on licences for carriages imposed by section four of the Customs and Inland Revenue Act, 1888".
		In section five, in subsection (1), the words "or under section four of the Customs and Inland Revenue Act, 1888 " ; and subsection (6).