Customs and Inland Revenue Act, 1888

• Permanent Page URL

CUSTOMS AND INLAND REVENUE ACT 1888

CHAPTER VIII.

An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue. [16th May 1888.]

[Preamble.]

Short title.

1. This Act may be cited as the Customs and Inland Revenue Act, 1888.

[S. 2 rep. 8 Edw. 7. c. 49 (S.L.R.).

S. 3 rep. 51 & 52 Vict. c. 14, s. 11.]

Part II.

Excise.

Alteration of duties on carriages.

32 & 33 Vict. c. 14.

4.—(1) . . . . There shall be granted, charged, and paid in Great Britain the following duties of excise, that is to say:—

and such duties shall be paid annually upon licences to be taken out under the provisions of the Revenue Act, 1869, as amended by any enactment; and in the construction of that Act as applicable to a licence for a carriage or hackney carriage under this Act, the term “carriage,” as therein used, shall embrace a “hackney carriage” as well as a “carriage” as herein defined.

(2) Where a person commences to keep or use a carriage or a hackney carriage on or after the first day of October in any year, he shall, upon delivering a declaration in writing signed by him to that effect, be entitled to take out a licence for such carriage or hackney carriage upon payment of one-half of the amount of the duty which would otherwise be payable in respect thereof.

(3) In the construction of this section, each of the following terms has the meaning hereby assigned to it:

“Carriage” means and includes any carriage (except a hackney carriage) drawn by a horse or mule, or horses or mules, or drawn or propelled upon a road or tramway, or elsewhere than upon a railway by steam or electricity or any other mechanical power, but shall not include a waggon, cart, or other such vehicle, which is constructed or adapted for use, and is used, solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname, and place of abode, or place of business of the person, or the name or style and principal or only place of business of the company or firm, keeping the same, shall be visibly and legibly painted in letters of not less than one inch in length.

“Hackney carriage” means any carriage standing or plying for hire, and includes any carriage let for hire by a coachmaker or other person whose trade or business it is to sell carriages or to let carriages for hire, provided that such carriage is not let for a period amounting to three months or more.

Power to Treasury to prohibit use of certain substances in exciseable goods.

5.—(1) Whenever it shall appear to the satisfaction of the Commissioners of the Treasury that any substance or liquor is, or is capable of being, used in the manufacture or preparation for sale of any article subject to a duty of excise, and that such substance or liquor is of a noxious or detrimental nature, or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, it shall be lawful for the said Commissioners, by notice published in the London Gazette, to prohibit the use of such substance or liquor in the manufacture or preparation for sale of any article specified in the notice, and by like notice to withdraw such prohibition at any time.

(2) If, after the publication of any such notice of prohibition in the London Gazette, any person shall use the substance or liquor thereby prohibited in the manufacture or preparation for sale of any article therein specified, he shall incur a fine of fifty pounds, and any such substance or liquor found in the possession of any person licensed for the manufacture, or for the sale of the article, and also the article in the manufacture or preparation whereof any such substance or liquor may have been used, shall be forfeited.

Payment for samples.

6. Any officer of Inland Revenue may at any time take samples of any goods or commodities chargeable with any duty of excise or customs, provided that, if the samples are taken after duty has been charged and paid on the goods or commodities, he shall pay for the same, if demanded, at the current wholesale price of the goods or commodities.

[S. 7 rep. 53 & 54 Vict. c. 21, s. 40.]

Provisions to be applied to recovery of excise penalties.

8. Where by this Act or any other Act or enactment passed or to be passed in relation to the revenue of excise, any fine, penalty, or forfeiture is or shall be imposed, all the powers and provisions as respects penalties and forfeitures for the time being in force in any Act relating to such revenue shall apply to such fine, penalty, or forfeiture as fully and effectually as if the same had been specially enacted with reference thereto.

[S. 9, sub-s. (1) rep. 51 & 52 Vict. c. 33, s. 8. Sub-s. (2) substitutes words in 30 & 31 Vict. c. 90, s. 1: see that Act. Ss. 10 to 20, being Part III. (“Stamps”), rep. 54 & 55 Vict. c. 39, s. 123.]

Part IV.

Succession Duty.

Charge of additional succession duty.

16 & 17 Vict. c. 51.

44 & 45 Vict. c. 12.

21. [¹] —(1) In addition to the duties chargeable in respect of successions under section ten of the Succession Duty Act, 1853 there shall be levied and paid to Her Majesty in respect of every succession therein referred to, upon the death of any person dying on or after the first day of July one thousand eight hundred and eighty-eight, according to the value thereof, the following duties (that is to say):—

Where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of ten shillings per centum upon the value of the interest of the successor;

In all other cases mentioned in such section, a duty at the rate of one pound ten shillings per centum upon the value of the interest of the successor.

Provided that additional duty under this Act shall not be payable upon the interest of a successor in leaseholds passing to him by will or devolution by law, or in property included in an account according to the value whereof duty is payable under the Customs and Inland Revenue Act, 1881.

(2) The duties chargeable under the Acts now in force for charging duties on legacies and shares of the personal estates of deceased persons shall not be levied and paid under such Acts in respect of any legacy payable or having effect or being satisfied out of or charged or rendered a burden upon the real or heritable estate of any person dying on or after the first day of July one thousand eight hundred and eighty-eight, or any real or heritable estate, or the rents or profits thereof, which such person shall have had any right or power to charge, burden, or affect with the payment of money, or out of or upon any moneys to arise from the sale, mortgage, or other disposition of any such real or heritable estate, or any part thereof, but the duties under the Succession Duty Act, 1853, and the additional duties under this Act shall be levied and paid in respect of every such legacy (whether given by way of annuity or in any other form) as a succession to personal property.

Duty on succession to real property chargeable as annuity, how to be paid.

22.—(1) The duty chargeable on the interest of a successor in real property, considered as an annuity in conformity with section twenty-one of the Succession Duty Act, 1853, shall, where the successor has become entitled to his succession upon the death of any person dying on or after the first day of July one thousand eight hundred and eighty-eight, be paid as follows:—

(a) by eight equal half-yearly instalments, according to the provisions of the said section; or, at the option of the successor,

(b) by two equal moieties, whereof the first moiety shall be paid by four equal yearly instalments, the first of such instalments to be paid at the expiration of twelve months next after the successor shall have become entitled to the beneficial enjoyment of the real property in respect whereof the same shall be payable, and the three following instalments at yearly intervals to be computed from the day on which the first instalment shall have become payable; and the second moiety shall be paid on the day for payment of the last instalment of the first moiety, or, if not so paid, shall be payable by four equal yearly instalments, with interest at the rate of four pounds per centum per annum from such last-mentioned day on so much of the second moiety as shall for the time being remain unpaid, the first of such instalments, with the interest, to be paid at the expiration of twelve months from that day.

(2) In the event of a successor availing himself of the option given to him by this section, he shall be entitled to tender the duty in advance, and receive discount thereon at such rate and subject to such regulations in all respects as the Treasury may prescribe.

(3) In the event of the successor availing himself of the option given to him by this section, and dying before all the duty with the interest (if any) shall have been fully paid, then the unpaid part of the duty with the interest (if any) shall,—

(a) where the successor shall have been competent to dispose by will of a continuing interest in such property, be a continuing charge on such interest, in exoneration of his other property, and shall be payable by the owner for the time being of such interest; and

(b) where the successor shall not have been so competent, be a debt due to Her Majesty, and payable out of his estate, either in advance under the provision in this section in that behalf, or at the same time or times and in the same manner as the amount unpaid would have been payable by him if he had not died; provided that if the death of the successor shall have happened before the day for payment of the last instalment of the first moiety of duty, the debt shall be reduced by so much as would have ceased to be payable if the duty had been payable by eight half-yearly instalments under section twenty-one of the Succession Duty Act, 1853.

[Sub-s. (4) rep. 8 Edw. 7. c. 49 (S.L.R.).]

Part V.

Income Tax.

[S. 23 rep. 8 Edw 7. c. 49 (S.L.R.).]

Amendment of 48 & 49 Vict. c. 51.

16 & 17 Vict. c. 34.

13 & 14 Vict. c. 97.

24.—[Sub-s. 1 rep. 8 Edw. 7. c. 49 (S.L.R.).]

(2) Section twenty-six of the Customs and Inland Revenue Act, 1885, shall be read and construed as if the word “coupons” in subsection (b) of that section, and the expression “coupons for any dividends” in subsection (c) of that section, included “warrants for or bills of exchange purporting to be drawn or made in payment of any dividends.”

(3) Upon payment of any [¹] interest of money or annuities charged with income tax under Schedule D., and not payable, or not wholly payable, out of profits or gains brought into charge to such tax, the person by or through whom such interest or annuities shall be paid shall deduct thereout the rate of income tax in force at the time of such payment, and shall forthwith render an account to the Commissioners of Inland Revenue of the amount so deducted, or of the amount deducted out of so much of the interest or annuities as is not paid out of profits or gains brought into charge, as the case may be; and such amount shall be a debt from such person to Her Majesty, and recoverable as such accordingly; and the provision contained in section eight of the Act of the thirteenth and fourteenth years of Her Majesty’s reign, chapter ninety-seven,[²] now in force in relation to money in the hands of any person for legacy duty, shall apply to money deducted by any person in respect of income tax.

[Ss. 25, 26 rep. 8 Edw. 7. c. 49 (S.L.R.).]

[First Sched. rep. 54 & 55 Vict. c. 39, s. 123. Second and Third Scheds. rep. 8 Edw. 7. c. 49 (S.L.R.).]

[¹ These additional duties are not payable in respect of property chargeable with estate duty under the Finance Act, 1894, see 57 & 58 Vict. c. 30, s. 1, sched. 1.]

[¹ Extended to royalties, &c. paid in respect of user of patent by 7 Edw. 7. c. 13, s. 25 (2).]

[² This Act is rep. 54 & 55 Vict. c. 38, s. 28. See now s. 2 of that Act.]