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CUSTOMS AND INLAND REVENUE ACT 1885
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CHAPTER LI.
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An Act to grant certain Duties of Customs and Inland Revenue, and to amend the laws relating to Customs and Inland Revenue. [6th August 1885.]
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Short title.
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1. This Act may be cited as the Customs and Inland Revenue Act, 1885.
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Part I.
Excise.
[S. 2 rep. 61 & 62 Vict. c. 22 (S.L.R.)]
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Allowances on British spirits exported or used in warehouse.
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3.—(1.) Where any spirits distilled and rectified in the United Kingdom are exported from an Excise or Customs warehouse, or are used in any such warehouse for fortifying wines, or for any other purpose to which foreign spirits may be applied, there shall be paid in respect of every gallon of such spirits, computed at hydrometer proof, the following allowances; that is to say,—
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In respect of plain British spirits, and spirits of the nature of spirits of wine, an allowance of twopence, and
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In respect of British compounded spirits, an allowance of fourpence.
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(2.) The allowance 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.
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(3.) The allowances shall not be paid until a certificate from the proper officer of Inland Revenue or Customs shall be produced to the officer of Inland Revenue appointed to pay the same, that such spirits have been actually exported or used as aforesaid.
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Extension of term “beer” in 43 & 44 Vict. c. 20., and in Excise Licence Acts.
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4.—(1.) The term “beer” in the Inland Revenue Act, 1880, shall be construed to extend to any liquor which is made or sold as a description of beer or as a substitute for beer, and which on analysis of a sample thereof at any time shall be found to contain more than two per centum of proof spirit.
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(2.) In the construction of any Act relating to excise licences for the sale of beer unless there is something in the subject or context inconsistent therewith, the term “beer” wherever used in such Act shall have the meaning assigned to it by section two of the Inland Revenue Act, 1880, as extended by this section.
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Private brewer’s licence.
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5. The duty of excise payable under the Inland Revenue Act, 1880, on a licence to be taken out by a brewer of beer (not being a brewer of beer for sale) shall be four shillings in lieu of six shillings.
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Amendment of 43 & 44 Vict. c. 20. s. 20.
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6. Section twenty of the Inland Revenue Act, 1880, is hereby amended as follows:
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When fermentation shall have commenced in any worts before the brewer shall have entered the quantity and gravity thereof in the book provided for that purpose, the true original gravity of such worts before fermentation shall be entered by the brewer.
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Sugar store to be entered by brewer for sale, and accounts of sugar to be kept.
43 & 44 Vict. c. 20.
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7.—(1.) Every brewer of beer for sale who shall use any description of sugar, whether cane sugar, saccharum, glucose, or other saccharine substance, or extract, or syrup (herein-after referred to as “sugar”) in the brewing of beer must, before he begins to store or use the same, make entry of a room on his premises (herein-after called a sugar store) for the purpose of storing the same.
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(2.) The brewer shall not receive any sugar unless the same is accompanied by an invoice from the seller thereof showing the marks on each package and the particulars of the description, and weight, or quantity of the contents.
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(3.) All sugar received shall be immediately deposited in the sugar store, and shall not be removed therefrom except for the purpose of being used in brewing in accordance with an entry in the book (herein-after called the brewing book) delivered and kept under section twenty of the Inland Revenue Act, 1880.
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(4.) Accounts may be taken, as the Commissioners of Inland Revenue may direct, of every description of sugar received by a brewer, and any brewer to whom the said Commissioners shall give notice in writing that such accounts will be taken, is hereby required to deliver to the proper officer of Inland Revenue the particulars of all sugar of each and every description in his possession and every invoice relating thereto, and such brewer shall thereafter deliver to the officer all invoices relating to sugar of every description subsequently received.
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(5.) The officer shall keep an account of sugar of each and every description received by the brewer, and shall debit the brewer with the quantities specified in the invoices produced to him, and credit the brewer with the quantities entered in the brewing book as having been used in brewing.
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(6.) If, on taking account of the stock at any time, the quantity of any description of sugar in the possession of the brewer exceeds the quantity of that description which ought, according to the account kept by the officer, to be in his possession, the excess shall be forfeited; and if the quantity be less by more than two per centum than the quantity which ought, according to the account kept by the officer, to be in his possession, the deficiency above such two per centum shall be deemed to have been used in the brewing of beer without due entry in the brewing book, and duty shall be charged in respect thereof as if the deficiency had been so used.
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(7.) If any brewer of beer for sale shall have any sugar in his possession elsewhere than in the sugar store or the mash tun or other vessel entered for dissolving sugar or in due course of removal thereto, or shall refuse to produce invoices when so required, or use any device to prevent the officer taking a true account of all sugar in his possession, he shall incure a fine of fifty pounds.
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Prohibition against adulteration of beer by brewers for sale, and dealers and retailers of beer.
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8.—(1.) A brewer of beer for sale shall not adulterate beer, or add any matter or thing thereto (except finings for the purpose of clarification or other matter or thing sanctioned by the Commissioners of Inland Revenue) before the same is delivered for consumption, and any beer found to be adulterated or mixed with any other matter or thing (except as aforesaid) in the possession of a brewer of beer for sale shall be forfeited, and the brewer shall incur a fine of fifty pounds.
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(2.) A dealer in or retailer of beer shall not adulterate or dilute beer, or add any matter or thing thereto (except finings for the purpose of clarification), and any beer found to be adulterated or diluted or mixed with any other matter or thing (except finings) in the possession of a dealer in or retailer of beer shall be forfeited, and he shall incur a fine of fifty pounds.
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Provisions to be applied to allowances and penalties under this part.
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9. The powers and provisions contained in any Act relating to Excise allowances, or to penalties or forfeiture under Excise Acts, and now or hereafter in force, shall respectively be of full force and effect with respect to the allowances mentioned in this part of this Act, and the penalties and forfeitures thereby imposed, so far as the same are applicable and are consistent with the provisions of this Act, as fully and effectually as if the same had been herein specially enacted with reference to the last-mentioned allowances, penalties, and forfeitures respectively.
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[S. 10 rep. 61 & 62 Vict. c. 22 (S.L.R.)]
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Part II.
Stamps.
Duties on Property of Bodies Corporate and Unincorporate.
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Grant of duty on property of corporate and unincorporate bodies.
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11. [Recital.] There shall be levied and paid to Her Majesty in respect of all real and personal property which shall have belonged to or been vested in any body corporate or unincorporate during the yearly period ending on the fifth day of April in any year, a duty at the rate of five pounds per centum upon the annual value, income, or profits of such property accrued to such body corporate or unincorporate in the same yearly period, after deducting therefrom all necessary outgoings, including the receiver’s remuneration, and costs, charges, and expenses properly incurred in the management of such property.
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Subject to exemption from such duty in favour of property of the descriptions following (that is to say)—
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(1.) Property vested in or under the control or management of the Commissioners of Works, or the Commissioners of Woods, or any Department of Government.
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(2.) Property which, or the income or profits whereof, shall be legally appropriated and applied for the benefit of the public at large or of any county, shire, borough, or place, or the ratepayers or inhabitants thereof, or in any manner expressly prescribed by Act of Parliament.
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(3.) Property which, or the income or profits whereof, shall be legally appropriated and applied for any purpose connected with any religious persuasion, or for any charitable purpose, or for the promotion of education, literature, science, or the fine arts.
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(4.) Property of any friendly society or savings bank established according to Act of Parliament.
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(5.) Property belonging to or constituting the capital of a body corporate or unincorporate established for any trade or business, or being the property of a body whose capital stock is so divided and held as to be liable to be charged to legacy duty or succession duty.
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(6.) Property acquired by or with funds voluntarily contributed to any body corporate or unincorporate within a period of thirty years immediately preceding.
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(7.) Property acquired by any body corporate or unincorporate within a period of thirty years immediately preceding where legacy duty or succession duty shall have been paid upon the acquisition thereof.
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Interpretation of terms.
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12. In the construction and for the purposes of this part of this Act—
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The term “body unincorporate” includes every unincorporated company, fellowship, society, association, and trustee, or number of trustees, to or in whom respectively any real or personal property shall belong in such manner, or be vested upon such permanent trusts, that the same shall not be liable to legacy duty or succession duty.
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The term “accountable officer” means every chamberlain, treasurer, bursar, receiver, secretary, or other officer, trustee, or member of a body corporate or unincorporate by whom the annual income or profits of property in respect whereof duty is chargeable under this Act shall be received, or in whose possession, or under whose control, the same shall be.
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Duty to be under the care of the Commissioners of Inland Revenue.
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13. The duty hereby imposed shall be considered as a stamp duty, and shall be under the care and management of the Commissioners of Inland Revenue, herein-after called the Commissioners, who by themselves and their officers shall have the same powers and authorities for the collection, recovery, and management thereof as are vested in them for the collection, recovery, and management of the succession duty, and shall have all other powers and authorities requisite for carrying this part of this Act into execution.
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Duty to be a first charge on property; what parties accountable for the duty.
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14. The duty hereby imposed shall be a first charge on all the property in respect whereof the same shall be payable while such property shall remain in the possession or under the control of the body corporate or unincorporate chargeable with such duty, or of any party or parties acquiring the same, with notice of any such duty being in arrear, and every such body corporate or unincorporate, and every accountable officer, shall to the full extent thereof, be answerable to Her Majesty for the payment of the duty charged thereon.
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Return of property to be made to the Commissioners.
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15.—(1.) Every body corporate or unincorporate chargeable with the duty hereby imposed shall, on or before the first day of October in every year, deliver, or cause to be delivered, to the Commissioners or their officers, a full and true account of all property in respect whereof any such duty shall be payable, and of the gross annual value, income, or profit thereof accrued to the same body in the year ended on the preceding fifth day of April, and of all deductions claimed in respect thereof, whether by relation to any of the before-mentioned exemptions from such duty or as necessary outgoings.
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(2.) The account shall be made in such form and shall contain all such particulars as the Commissioners shall, by any general or special notice require, or as shall be necessary or proper for enabling them fully and correctly to ascertain the duty due, and every accountable officer herein-before made answerable for payment of duty in respect of any property chargeable under this Act shall be answerable also for the delivery to the Commissioners of such full and true account as aforesaid of and relating to such property.
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Power for persons answerable to retain moneys for payment of duty.
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16. Every accountable officer shall be at liberty to retain or raise out of any moneys of any body corporate or unincorporate which shall be held by him, or shall come to his hands, the full amount of all moneys which he shall pay or have paid on account of the duty hereby imposed, and all reasonable expenses incident to such payments.
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Power for Commissioners to assess duty according to accounts rendered or to obtain other accounts.
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17.—(1.) It shall be lawful for the Commissioners to assess the duty upon the footing of any account rendered to them, or if dissatisfied with such account to cause an account to be taken by any person or persons appointed by themselves for that purpose, and to assess the duty on the footing of such last-mentioned account subject to appeal to a court in the same manner as in any case of succession duty as herein-after provided.
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(2.) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there shall be no appeal against such assessment, then it shall be in the discretion of the Commissioners, having regard to the merits of each case, to charge the whole or any part of the expenses incident to the taking of such last-mentioned account on any funds liable to such duty as an addition thereto and part thereof, and to recover the same accordingly; but if there shall be an appeal against such assessment, then the payment of such expenses shall be in the discretion of the court.
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(3.) The duty shall be payable immediately after the assessment, and notwithstanding any appeal therefrom; provided that in the event of the amount of the assessment being reduced by the order of the court, the difference in amount shall be repaid with such interest (if any) as the court may allow.
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Penalty for not making returns and for non-payment of duty.
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18.—(1.) Every body corporate or unincorporate, and every accountable officer hereby required to deliver any such account as aforesaid and wilfully neglecting so to do on or before the first day of October in any year, shall be liable to pay to Her Majesty a sum equal to ten pounds per centum upon the amount of duty payable in respect of the property required to be comprised in such account, and a like penalty for every month after the first month during which such neglect shall continue.
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(2.) Every body corporate or unincorporate, and every accountable officer hereby required to pay any duty, and wilfully neglecting so to do for a space of twenty-one days after the same shall have become payable, shall be liable to pay to Her Majesty a penalty equal to ten pounds per centum upon the amount of such unpaid duty, and a like penalty for every month after the expiration of the said period of twenty-one days during which such neglect shall continue.
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Application of enactments as to succession duty to this part of this Act.
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19.—(1.) The Commissioners shall, for the purposes of this part of this Act, have the same powers in relation to proceedings to enforce the delivery of accounts, and in relation to the verification of accounts, and the production and inspection of books and documents as they have in relation to succession duty under the law now in force.
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(2.) Every body corporate or unincorporate, dissatisfied with the assessment of the Commissioners may appeal, in the same manner to the same courts, and subject to the same provisions in, to, and subject to which any accountable party may appeal in relation to succession duty under the law now in force.
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Court to provide for payment of duty.
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20. In the case of any proceeding in any court for the administration of any property chargeable with duty under this Act, such court shall provide out of any such property in its possession or control for the payment of the duty to the Commissioners.
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[S. 21 rep. 54 & 55 Vict. c. 39. s. 123.]
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Part III.
Income Tax.
[Ss. 22–24 rep. 61 & 62 Vict. c. 22 (S.L.R.)]
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Provision as to allowances to assessors and collectors.
43 & 44 Vict. c. 19.
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25. Where the allowance to which an assessor or collector of income tax and inhabited house duties is entitled by virtue of the Taxes Management Act, 1880, together with the allowance to which he is entitled by virtue of the Land Tax Acts, if he be also assessor or collector of land tax, would exceed a sum which in the opinion of the Commissioners for the general purposes of the incme tax and inhabited house duties for the division in which the assessor and collector acts represents more than a fair remuneration for his trouble, the said Commissioners shall have power to fix the amount of such remuneration, and such amount shall be accepted by the assessor or collector in full satisfaction and discharge of his right to allowance under the Taxes Management Act, 1880, or the Land Tax Acts. And in no case shall the aggregate amount to be received by an assessor or collector, either by way of allowances under the said Act or Acts, or by way of remuneration fixed by the Commissioners, exceed the sum of one thousand pounds, exclusive of necessary office expenses.
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Provision for further securing income tax on foreign and colonial dividends.
5 & 6 Vict. c. 35.
16 & 17 Vict. c. 34.
24 & 25 Vict. c. 91.
5 & 6 Vict. c. 80.
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26. [Recital.] Section ninety-six of the Income Tax Act, 1842, section two of the Income Tax (Foreign Dividends) Act, 1842, section ten of the Income Tax Act, 1853, and section thirty-six of the Revenue (No. 2) Act, 1861, shall be read in relation to the dividends therein respectively mentioned, as if the said sections included amongst the persons entrusted with the payment of such dividends the persons herein-after described; (that is to say,)
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(a.) Any banker or person acting as a banker who shall sell or otherwise realize coupons or warrants for or bills of exchange purporting to be drawn or made in payment of any dividends (save such as are payable in the United Kingdom only), and pay over the proceeds to any person or carry the same to his account;
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(b.) Any person who shall, by means of[1]
coupons received from any person, or otherwise on his behalf, obtain payment of any dividends elsewhere than in the United Kingdom;
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(c.) Any dealer in coupons who shall purchase [1]
coupons for any dividends (save such as are payable in the United Kingdom only) otherwise than from a banker or person acting as a banker, or another dealer in coupons;
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A person entrusted with the payment of dividends, who shall perform all necessary acts so that the income tax thereon may be assessed and paid, shall be entitled to receive as remuneration an allowance of so much (not being less than threepence) in the pound of the amount paid as may from time to time be fixed by the Commissioners of the Treasury.
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Provided that this section shall not impose on any banker or other person the obligation to disclose any particulars relating to the affairs of any person on whose behalf he may be acting.
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[S. 27 and Sched. rep. 61 & 62 Vict. c. 22 (S.L.R.)]
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[1 The words “coupons” in Sub-section (b) and “coupons for any dividends” in Sub-section (c) include warrants for or bills of exchange purporting to be drawn or made in payment of any dividends, 51 & 52 Vict. c. 8. s. 24.
[1 The words “coupons” in Sub-section (b) and “coupons for any dividends” in Sub-section (c) include warrants for or bills of exchange purporting to be drawn or made in payment of any dividends, 51 & 52 Vict. c. 8. s. 24. |
