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Customs and Inland Revenue Act, 1876

CUSTOMS AND INLAND REVENUE ACT 1876

CHAPTER XVI.

An Act to grant and alter certain Duties of Customs and Inland Revenue, and to amend the Laws relating to Customs and Inland Revenue. [1st June 1876.]

Short title.

1. This Act may be cited as the Customs and Inland Revenue Act, 1876.

Part I.

Customs and Excise.

[S. 2 rep. 46 & 47 Vict. c. 39 (S.L.R.) S. 3 rep. 43 & 44 Vict. c. 24 s. 164.]

Alteration of scale of abatement to meet alteration of duties on wine licences. 24 & 25 Vict. c. 91.

4.. . . Section nine of the Revenue (No. 2) Act, 1861, stall be read as if the scale therein contained had been as follows; (that is to say,)

£

s.

d.

Where the house and premises in respect of which such licenses shall be granted shall in England be under the rent and value, or in Ireland under the value, of thirty pounds a year, an abatement of - - - - - - -

0

7

4

And where the same shall be of the rent or value of thirty pounds or upwards, an abatement of-

0

17

10

Restriction of term “male servant” in s. 19 of 32 & 33 Vict. c. 14.

5. The term “male servant,” as used in the Revenue Act, 1869, shall not include a servant who, being bonâ fide employed in any capacity other than the capacities specified or referred to in provision numbered three of section nineteen of the said Act, is occasionally or partially employed in any of the said capacities so specified or referred to, and shall not include a person who has been bonâ fide engaged to serve his employer for a portion only of each day and does not reside in his employer's house.

Part II.

Income Tax.

[Ss. 6, 7 rep. 46 & 47 Vict. c. 39 (S.L.R.)]

Exemption where income is under 150l. 35 & 36 Vict. c. 20.

8. [1] The exemption granted by the Income Tax Act, 1842, to persons whose respective incomes are less than one hundred and fifty pounds a year is hereby restored.

[Ss. 9, 10 rep. 46 & 47 Vict. c. 39 (S.L.R.) S. 11 (being Part III.) rep. 54 & 55 Vict. c. 39 s. 123. S. 12 (being Part IV.) & Sched. rep. 57 & 58 Vict. c. 56 (S.L.R.)]

[1 This exemption is extended to incomes of less than £160; see 57 & 58 Vict. c. 30, s. 34, which makes provision for relief or abatement, in case of incomes exceeding £160 and not exceeding £500.]