Revenue, Friendly Societies, and National Debt Act 1882

PART I Customs and Excise

2 Upon revocation of approval of a customs warehouse goods to be cleared or removed

(1) If the Commissioners of Customs shall for any reasonable cause at any time revoke an order approving a warehouse, the duties on all the warehoused goods therein shall be paid or the goods shall be exported or removed to another approved warehouse within such time, not less than three months, as the Commissioners shall direct. Notice in writing of revocation or of the directions of the Commissioners, addressed to the proprietor or occupier of the warehouse and Left thereat, shall be deemed to be notice to all persons interested in the goods. Such notice shall be advertised not less than four times at intervals of not less than fifteen days previous to the expiry of the said term of three months.

(2) If any goods shall not be duly cleared or removed in conformity with this section, such goods shall be taken to a Queen's warehouse by the officers of customs, and shall be liable to be sold for the same purposes and in the same manner as goods taken to the Queen's warehouse under section sixty-one of the [39 & 40 Vict. c. 36.] Customs Consolidation Act, 1876.

3 Salaries and superannuation allowances to officers not subject to execution or attachment

No salary or sum of money granted or allowed to any officer of customs or person employed in the collection, receipt, or management of the customs revenue, and no sum of money allowed as or by way of compensation for past services, or upon the superannuation or retirement of such officer or person, shall he subject or liable to be seized or taken under or by virtue of any process whatsoever before the same shall have been actually paid to or for the use of the officer or person to whom the same shall have been granted or allowed.

4 Amendment of the law as to the persons entitled to receive the allowances on British spirits

The allowances of twopence and fourpence per gallon payable in respect of British spirits by virtue of section four of the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter one hundred and twenty-nine, and section sixteen of the [44 & 45 Vict. c. 12.] Customs and Inland Revenue Act, 1881, shall be paid, in the case of spirits exported, to the person who shall have given security for the exportation, and in the case of spirits used in warehouse, to the person upon whose written request the spirits shall have been so used, and any provision in the law to the contrary is hereby repealed.

5 Amendment of section 9 of 43 & 44 Vict. c.24

The rent charged for the lodgings, unfurnished, of officers of Inland Revenue in charge of a distillery for which a licence is granted under subsection two of section nine of the Spirits Act, 1880, must not exceed fifteen pounds a year in respect of each officer, unless the Commissioners of Inland Revenue, with the concurrence of the Commissioners of Her Majesty's Works and Public Buildings and the approval of the Treasury, shall agree for the payment of a higher rent.

6 Person charged with an offence against section 4 of 23 & 24 Vict. c.90 may be convicted of an offence against section 7 of 33 & 34 Vict. c.57

If upon the hearing of an information exhibited against any person for recovery of the penalty imposed by the fourth section of the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter ninety, it shall be proved that such person used or carried a gun without having in force a proper licence under the Gun Licence Act, 1870, he shall not be entitled to be wholly acquitted by reason of a failure to prove an offence against the said section, but the Court before whom the said information is heard shall be at liberty to acquit him of the charge contained in the said information and convict him of an offence against the seventh section of the Gun Licence Act, 1870, and order him to pay the penalty thereby imposed.

7 Amendment of 43 & 44 Vict., c.19

Notwithstanding anything contained in the Taxes Management Act 1880, section sixty of the Act of the session of the forty-third year of the reign of King George the Third, chapter one hundred and sixty-one, intituled " An Act for repealing the " several duties under the management of the Commissioners for " the Affairs of Taxes, and granting new duties in lieu thereof; for " granting new duties in certain cases therein mentioned; for " repealing the duties of excise on licences and on carriages " constructed by coachmakers, and granting new duties thereon, " under the management of the said Commissioners for the Affairs " of Taxes, and also new duties on persons selling carriages by " auction or on commission," shall be deemed to have continued in force since the time of the passing of the said Taxes Management Act, 1880, to the same extent to which it was in force at that time.

The following portions of section fifty-nine of the Taxes Management Act, 1880, are hereby repealed; that is to say,

(a) In section fifty-nine, subsection (2) (b), the words " and " all such orders shall be final and conclusive on all parties :"

(b) In subsection (2) (d) of the same section the words " of " the High Court " after the word " orders," and in subsection (4) of the same section the words " therein referred to."

In the said section fifty-nine, subsection (2) (e), is hereby repealed as regards England and Ireland.