Finance Act, 1921
|
Provision as to duty on foreign spirits used for making power or industrial methylated spirits or in manufactures, and as to the allowance in respect of spirits so used. 2 Edw. 7. c. 7. 6 Edw. 7. c. 20 |
15.—(1) Notwithstanding anything in subsection (5) of section one hundred and twenty-three of the Spirits Act, 1880, or in subsection (1) of section eight of the Finance Act, 1902, imported spirits may be used by an authorised methylator for making power methylated spirits or industrial methylated spirits, or may be received by a person for use in any art or manufacture under the said section eight, in the case of spirits chargeable with duty at the preferential rate without any payment, and in the case of spirits chargeable with duty at the full rate on payment of the difference between the full rate and the preferential rate. | |
(2) The allowance of threepence per gallon payable under section one of the Revenue Act, 1906, and section eleven of the Finance Act, 1920 , in respect of spirits used for making power methylated spirits or industrial methy lated spirits or spirits used in any art of manufacture under section eight of the Finance Act, 1902, shall cease to be payable in the case of imported spirits and shall be increased to fivepence in the case of British spirits. | ||
(3) In this section the expression “imported spirits” means spirits other than British spirits. |