Customs and Inland Revenue Act, 1890

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CUSTOMS AND INLAND REVENUE ACT 1890

CHAPTER VIII.

An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Laws relating to Customs and Inland Revenue. [9th June 1890.]

Short title.

1. This Act may be cited as the Customs and Inland Revenue Act, 1890.

Part I.

Customs and Excise.

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

Reduction of duty on currants

3. In lieu of the duty of Customs now chargeable upon currants, there shall be charged and paid upon currants imported into Great Britain and Ireland the duty following; (that is to say,)

Additional duty of Customs on spirits.

44 & 45 Vict. c. 12.

4. In [¹] addition to the duties of Customs payable on spirits under the Customs and Inland Revenue Act, 1881, there shall be charged and paid the duties following; (that is to say,)

and so in proportion for any less quantity.

Alteration of Customs duties on certain goods containing spirits.

5. In lieu of the duties of Customs on the articles herein-after mentioned, being articles of which spirits are a part or ingredient, there shall be charged and paid the [² ]duties following; (that is to say,)

and so in proportion for any less quantity.

Additional duty of excise on spirits.

23 & 24 Vict. c. 129.

6. In addition to the duty of excise payable under the Excise on Spirits Act, 1860, for and upon every gallon computed at proof of spirits distilled in the United Kingdom there shall be charged and paid the duty of sixpence, and so in proportion for any less quantity.

Payment of local taxation (Customs and Excise) duties to local taxation accounts of England, Scotland, and Ireland.

43 & 44 Vict. c. 20.

44 & 45 Vict. c. 12.

52 & 53 Vict. c. 7.

7. The following duties of Excise and of Customs, that is to say,—

(a) the additional duties on spirits imposed by this Act; and

(b) such portion of the duties of Excise and of Customs imposed by section eleven of the Inland Revenue Act, 1880, and section three of the Customs and Inland Revenue Act, 1881, as amended by section three of the Customs and Inland Revenue Act, 1889, in respect of beer, as equals threepence for every thirty-six gallons,

shall be called the local taxation (Customs and Excise) duties, and the proceeds of those duties[³] shall be divided between England, Scotland, and Ireland in the same proportions, and be paid to the same local taxation accounts,[¹] and in the like manner and subject to the like regulations of the Treasury, and shall be ascertained as to proportion and otherwise in like manner as the one half of the proceeds of the probate duties applicable to local purposes is now by law divided, paid, and ascertained, and the proceeds so paid shall be appropriated as Parliament may hereafter direct by any Act[²] passed in the present session.

Wine may be made sparkling in warehouse and bottled subject to duty imposed on imported sparkling wine by 51 & 52 Vict. c. 14.

39 & 40 Vict. c. 36.

8.—(1) With the sanction of the Commissioners of Customs, and after such notice and at such times and under such regulations and restrictions as they may prescribe, it shall be lawful in the warehouse to render wine sparkling or effervescent by aeration or other approved process, and to bottle the same in imperial or reputed quart or pint bottles.

(2) For the purposes of the Customs (Wine Duty) Act, 1888, wine rendered sparkling or effervescent and bottled in the warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by the said Act, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.

(3) It shall not be lawful to render any imported wine sparkling or effervescent, whether by aeration, fermentation, or any other process, except as provided by this section; and every person who contravenes this enactment, or who aids or is concerned in its contravention, shall be deemed to be knowingly dealing with goods with intent to evade a prohibition or restriction of or applicable thereto, and shall be liable accordingly to the penalties imposed by section one hundred and eighty-six of the Customs Consolidation Act, 1876; and all wine rendered or being rendered sparkling or effervescent contrary to this section by any process shall be forfeited, together with all machinery, utensils, bottles, and materials used or intended to be used in such a process.

(4) This section shall be read as if it were part of the Customs Consolidation Act, 1876.

Excise licence to apply to one set of premises only.

9. Every excise licence to carry on any trade or business (except the trade or business of an appraiser, auctioneer, or hawker) which shall hereafter be granted, shall only authorise the person to whom the licence is granted to carry on the trade or business mentioned therein in one set of premises to be specified in the licence.

Part II.

Repeal of Duties on Plate, and Provisions as to Silver Plate in Stock.

[Ss. 10–16 rep. 8 Edw. 7. c. 49 (S.L.R.)]

Saving clause.

17.—(1) Notwithstanding the repeal of the duties by this part of this Act the articles of gold or silver which would have been free from liability to assay by reason of exemption from duty if this Act had not been passed shall continue free from that liability.

[Sub-s. (2) rep. 8 Edw. 7. c. 49 (S.L.R.).]

[Ss. 18–21, being Part III. (“Stamps”), rep. 54 & 55 Vict. c. 39. s. 123.]

Part IV.

Taxes.

[S. 22 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Relief to trading or professional persons and farmers in case of losses.

23.—(1) Where any person shall sustain a loss in any trade, manufacture, adventure, or concern, or profession, employment, or vocation carried on by him either solely or in partnership, or in the occupation of lands for the purpose of husbandry only, it shall be lawful for him, upon giving notice in writing to the surveyor of taxes for the district within six months after the year of assessment, to apply to the Commissioners for the general purposes of the Acts relating to income tax[¹] for an adjustment of his liability by reference to the loss and to the aggregate amount of his income for that year estimated according to the several rules and directions of the said Acts.

(2) The said Commissioners shall, on proof to their satisfaction of the amount of the loss, and of the payment of income tax upon the aggregate amount of income, give a certificate authorising repayment of so much of the sum paid for income tax as would represent the tax upon income equal to the amount of loss, and such certificate may extend to give exemption or relief by way of abatement in accordance with the provisions of the said Acts. Upon the receipt of the certificate the Commissioners of Inland Revenue shall cause repayment to be made in conformity therewith.

[¹ Further additional duties imposed by 62 & 63 Vict. c. 9, s. 3, and 63 & 64 Vict. c. 7, s. 5; see also 7 Edw. 7. c. 13, s. 4.]

[² For duties now in force, see 63 & 64 Vict. c. 7, s. 5.]

[³ An equivalent grant out of the Consolidated Fund is now substituted for this duties grant, 7 Edw. 7, c. 13, s. 17 (2)].

[¹ As to Irish share of these duties, see 54 & 55 Vict. c. 48.]

[² See 53 & 54 Vict. c. 60.]

[¹ “Or to the Commissioners for the special purposes of those Acts”; see 7 Edw. 7. c. 13, s. 27.]