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CUSTOMS AND INLAND REVENUE ACT 1893
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CHAPTER VII.
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An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Law relating to Inland Revenue. [12th May 1893.]
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Customs.
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[S. 1 rep. 8 Edw. 7. c. 49 (S.L.R.).]
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Excise.
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Provision as to foreign game.
23 & 24 Vict. c. 90.
24 & 25 Vict. c. 91.
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2. The provisions of the Game Licences Act, 1860, as amended by the Revenue (No. 2) Act, 1861, relating to excise licences to deal in game and the dealing in and selling of game without an excise licence shall extend and apply to the dealing in and selling of hares, pheasants, partridges, grouse, heath or moor game, black game, and bustards, imported from foreign parts into Great Britain or Ireland.
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Stamps.
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As to stamp duty on contract notes.
54 & 55 Vict. c. 39.
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3. —(1) In lieu of the stamp duty of sixpence now payable under the Stamp Act, 1891, upon a contract note, as defined by section fifty-two of the said Act, for or relating to the sale or purchase of any stock or marketable security of the value of one hundred pounds or upwards there shall be charged the stamp duty of one shilling.
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(2) The duty imposed by this section is to be denoted by an adhesive stamp appropriated to a contract note and may be added to the charge for brokerage or agency.
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[S. 4 rep. 8 Edw. 7. c. 49 (S.L.R.).]
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Income Tax.
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[Ss. 5, 6 rep. 8 Edw. 7. c. 49 (S.L.R.).]
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Appointment of Commissioners of Income Tax in Scotland.
52 & 53 Vict. c. 50.
5 & 6 Vict. c. 32.
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7. Commissioners for the general purposes of the income tax in Scotland may be appointed by the Commissioners of Supply at the meeting to be held annually in pursuance of subsection two of section twelve of the Local Government (Scotland) Act, 1889, as well as at any meeting convened for the purpose in conformity with the Income Tax Act, 1842.
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Short Title.
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Short title.
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8. This Act may be cited as the Customs and Inland Revenue Act, 1893.
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