Customs and Inland Revenue Act 1881

1. Introductory Text

2. 1. Short title

3. PART I Customs and Excise

   1. As to Customs

      1. 2. Import duties on tea

      2. 3. Alteration of customs duties on beer

      3. 4. Drawback on the exportation of imported beef

      4. 5. Provisions as to importation of beer

      5. 6. Beer imported may be exported

      6. 7. Alteration of duties on spirits imported

      7. 8. Mode of testing in case of obscuration

      8. 9. Time and place for landing goods inwards

      9. 10. Time and places for landing and shipping coastwise

      10. 11. Specifications for free goods six days after clearance. Forms Nos. 8 and 9. Except as to salmon

      11. 12. Persons may be searched if officers have reason to suspect smuggled goods are concealed upon them. Rescuing goods. Rescuing persons. Assaulting or obstructing officers. Attempting the foregoing offences. Penalty

      12. 13. Certain sections of this Act incorporated in 39 & 40 Vict. c.36

   2. As to Excise

      1. 14. Brewer's licence. Annual value of house exceeding ten pounds and not exceeding fifteen pounds

      2. 15. Provisions with regard to brewers other than brewers for sale

      3. 16. Allowance granted to rectifiers and compounders on spirits exported

   3. Miscellaneous

      1. 17. Provisions as to warehousing foreign wine in an excise warehouse

      2. 18. Goods liable to a duty of customs or excise may be warehoused in a customs or excise warehouse

4. PART II Taxes

   1. 19. Grant of duties of income tax

   2. 20. Provisions of Income Tax Acts to apply to duties hereby granted

   3. 21. Provisions of Income Tax Acts to apply to duties to be granted for succeeding year

   4. 22. Assessment of income tax under schedules (A) and (B), and of the inhabited house duties for the year 1881-82, 32 & 33 Vict. c.67

   5. 23. Particulars to be stated in collectors receipts

   6. 24. Interpretation of "servant" and "other person" in exemption from inhabited house duty

   7. 25. Amendment of 43 & 44 Vict. c.19 s.53

5. PART III Stamps

   1. As to Probate and Legacy Duties, and Duties on Accounts

      1. 26. Stamp duties to be under the care and management of the Commissioners of Inland Revenue

      2. 27. Grant of duties in respect of probate and letters of administration, and on inventories

      3. 28. Power to deduct debts and funeral expenses where deceased died domiciled in the United Kingdom

      4. 29. As to forms of affidavit

      5. 30. Probate or letters of administration to bear a certificate in lieu of stamp duty

      6. 31. Provision for return of duty overpaid

      7. 32. Provision for payment of further duty

      8. 33. Provisions as to obtaining probate, &c. where gross value of estate does not exceed three hundred pounds

      9. 34. Provision as to inventories where gross value of estate does not exceed three hundred pounds

      10. 35. Provision in case of subsequent discovery that the value of estate exceeded three hundred pounds

      11. 36. Relief from legacy duty in cases under three hundred pounds

      12. 37. Power to Commissioners to require explanations and proof in support of affidavit or inventory

      13. 38. Grant of duties on accounts of certain property

      14. 39. Delivery of accounts on oath

      15. 40. Double duty payable in case of default

      16. 41. Cesser of legacy and succession duties at the rate of one per cent, in certain cases

      17. 42. Charge of legacy duty on legacies not amounting to twenty pounds

      18. 43. Power to Commissioners to accept composition for legacy duty under a will

   2. Miscellaneous

      1. 44. Amendments of 33 & 34 Vict. c.97

      2. 45. Stamp duty on transfers of county stock

      3. 46. Stamp duty on stock certificates to bearer

      4. 47. Stamp duties of one penny may be denoted by postage stamps and vice versa

      5. 48. Repeal of enactments in Schedule

6. 1. The SCHEDULE