14Royalties welfare levy
(1)Every person liable to pay mineral rights duty on the rental value of rights to work coal and of mineral wayleaves in connection with coal, or who would be so liable but for any exception by common law or statute, shall be liable to pay for the financial year ending the thirty-first day of March, nineteen hundred and twenty-seven, and for every subsequent financial year a levy (hereinafter referred to as " the royalties welfare levy ") at the rate in each case of one shilling for every twenty shillings of that rental value:
Provided that no person shall be liable to pay the royalties welfare levy in respect of any coal worked, or to be worked, by means of any mine of which the principal object is the getting of fire-clay, ganister, ironstone, or other similar minerals.
(2)The provisions of the [10 Edw. 7. and 1 Geo. 5. c. 8.] Finance (1909-10) Act, 1910, relating to the assessment, collection and recovery of mineral rights duty and matters incidental thereto, as set out and adapted in the Schedule to this Act, shall apply to the royalties welfare levy, and in cases where the proprietor of the coal, or the person to whom rent is paid in respect of a right to work coal or a mineral wayleave in connection with coal, is liable to the payment of mineral rights duty, the royalties welfare levy shall be collected at the same time as and together with that duty, and in every other case the royalties welfare levy shall be payable on the first day of January in each year.
(3)For the purposes of this section and the said Schedule—
" Coal " shall not include lignite or brown coal, but save as aforesaid shall include bituminous coal, cannel coal, anthracite, and all other minerals worked therewith other than minerals exempt from mineral rights duty;
Rental value shall be determined in accordance with the provisions of the Finance (1909-10) Act, 1910, relating to mineral rights duty, as amended by any subsequent enactment;
Other expressions shall have the same meaning as in the said provisions as so amended.
(4)This section binds the Crown.