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Inland Revenue Act 1880

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. 1.Short title

  3. 2.Interpretation of terms

  4. Part I Malt

    1. Repeal of Duties on Malt, and Provisions as to Malt in Stock

      1. 3.Repeal of excise duties on malt, &c

      2. 4.Customs duties on malt, &c. to cease

      3. 5.Allowance on malt in stock

      4. 6.Rules to he observed by malt trader on claiming allowance

      5. 7.Mode of payment of allowance

      6. 8.Officer may enter premises of malt trader

      7. 9.Malt traders who have sold malt as duty paid to deduct or repay the allowance

  5. Part II Brewers and Excise Duty on Beer

    1. 10.Brewers licence

    2. 11.Excise duty on beer

    3. 12.Equivalent of "bushel of malt" in corn or sugar, and definition of expression

    4. 13.Regulations as to charge of duty

    5. 14.Mode of ascertaining gravity and quantity

    6. 15.Mode of ascertaining original gravity

    7. 16.Payment of duty

    8. 17.Power to distrain for duties in arrear

    9. 18.Loss by fire, &c

    10. As to Brewers for Sale

      1. 19.Certain persons to be deemed brewers for sale

      2. 20.A brewing book to be delivered to brewers for sale and provisions to be observed in relation thereto

      3. 21.Marking of vessels and rooms and positions of vessels

      4. 22.Entry of premises

      5. 23.Provisions as to operations in course of brewing

      6. 24.Provision for case of excess in gravity of worts

      7. 25.Provisions as to the separation and the mixing of brewings

      8. 26.Power for officer to take samples

      9. 27.Penalty for concealing worts or beer, or adding sugar thereto after duty charged

      10. 28.Brewer to provide scales, weights, ladders, &c

      11. 29.Power of entry and examination by officers

      12. 30.Power to enter and search for concealed pipes, &c

      13. 31.Obstruction of officers

    11. As to Brewers other them Brewers for Sale

      1. 32.A brewing paper to be delivered to brewers other than brewers for sale for the purpose of entries therein

      2. 33.Provisions as to charge and payment of duty

      3. 34.Beer brewed to be for domestic use

      4. 35.Power of entry

    12. Drawback on Beer

      1. 36.Drawback on beer exported

      2. 37.Provisions as to the drawback

      3. 38.Samples to ascertain gravity of beer for export

      4. 39.As to debenture for payment of drawback

  6. Part III Licences for the Sale of Liquors by Retail

    1. 40.Meaning of terms

    2. 41.Alteration of the duties on certain excise licences

    3. 42.Duties on licences for the retailing of beer and wine

    4. 43.Alteration of duties on licences to retailers of spirits

    5. 44.Extension of six-day and early closing licences to the United Kingdom

    6. 45.Duties on licences for the sale of liquors and tobacco in boats

    7. Supplementary

      1. 46.Powers and provisions to be applied to Excise duties, drawbacks, and licences under this Act

      2. 47.Construction of term "exciseable liquors" in billiard licence

      3. 48.Saving rights under certain charters

      4. 49.Repeal of enactments in Second Schedule

  7. Part IV Income Tax

    1. 50.Grant of additional duties of income tax

    2. 51.Provisions for securing additional duties on dividends, &c., and as to right of deduction

    3. 52.Relief to owner-occupiers of land

  8. Part V Stamps

    1. 53.Composition for stamp duty on transfers of debenture and other stocks of municipal corporations

    2. 54.Amendment of existing Acts as to composition for stamp duty

    3. 55.Application of money received for composition to the reduction of the National Debt

    4. 56.Stamp on letter of renunciation may be adhesive

    5. 57.The returns of certain banking companies need not be advertised

    1. FIRST SCHEDULE

      Containing a Table to be used in determining the original specific Gravity of Worts of Beer

    2. SECOND SCHEDULE

      Enactments Repealed

    3. THIRD SCHEDULE

      6th Geo. 4. cap. 42

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