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FINANCE ACT 1897
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CHAPTER XXIV.
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An Act to grant certain Duties of Customs and Inland Revenue.[1]
[15th July 1897.]
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Customs.
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[S. 1 rep. 8 Edw.7. c. 49 (S.L.R.).]
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Drawback on exported coffee.
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2. There shall be allowed on all roasted coffee exported, which is not mixed with chicory or any other substance, a drawback on every full hundred pounds thereof equal to the import duty for the time being on one hundredweight of raw coffee, . . . .
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Packages of tobacco for the purpose of drawback, exportation, or removal.
26 & 27 Vict. c. 7.
39 & 40 Vict. c. 36.
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3. The cases or packages of tobacco for the purpose of drawback under section one of the Manufactured Tobacco Act, 1863, as amended by section six of the Finance Act, 1896, and the packages of tobacco for the purpose of exportation or removal under section ninety-five of the Customs Consolidation Act, 1876, shall weigh not less than eighty pounds gross weight or such less weight as the Commissioners of Customs may permit; and accordingly—
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(a) the words “weighing not less than eighty pounds gross weight or such less weight as the Commissioners of Customs may permit shall be substituted for for the words containing not less than eighty pounds net weight of such tobacco” in section one of the Manufactured Tobacco Act, 1863,; and
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(b) the words “(not being less in any case, if the goods be to “be exported or to be removed to another warehouse, than is required by law on the importation of such goods)” in section ninety-five of the Customs Consolidation Act, 1876, shall not apply to tobacco; and
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. . . . . . . . . . . .
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Income Tax.
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[S. 4 rep. 8 Edw. 7. c. 49 (S.L.R).]
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Exemption of income of married women.
16 & 17 Vict. c. 34.
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5.—(1) Where the total joint income of a husband and wife charged to income tax, by way either of assessment or deduction, does not exceed five hundred pounds, and upon a claim for exemption, relief, or abatement, under the Acts relating to the income tax, the commissioners for general purposes of those Acts are satisfied that such total income includes profits of the wife from any business carried on or exercised by means of her own personal labour, and that the rest of the total income or any part thereof arises or accrues from profits of a business carried on or exercised by means of the husband's own personal labour, and unconnected with the business of the wife, they shall deal with such claim as if it were a claim in respect of the said profits of the wife, and a separate claim on the part of the husband in respect of the rest of the total income, but they shall deal with any income of the husband arising or accruing from the business of his wife or from any source connected therewith as if it were part of the income of the wife.
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(2) In this section “business” means any profession, trade, employment, or vocation, or any office or employment of profit, and the “profits of a business” means any profits, gains, or remuneration arising or accruing from the business and chargeable under Schedule D. or Schedule E. in the Income Tax Act, 1853.
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[Subs. (3) rep. 8 Edw. 7. c. 49 (S.L.R.).]
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Excise.
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Sale of tobacco in omnibuses and tramway cars.
47 & 48 Vict. c. 62.
52 & 53 Vict. c. 14.
32 & 33 Vict. c. 115.
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6.—(1) Section twelve of the Revenue Act, 1884 (which relates to the sale of tobacco in railway carriages under the license of the Commissioners of Inland Revenue), shall apply in the case of omnibuses, tramway cars, and tramway carriages, as it applies in the case of railway carriages, and shall apply to the proprietors of any such omnibuses, tramway cars, or tramway carriages, as it applies to the proprietors of railway carriages or to a railway company.
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(2) The expression “omnibus” in this section has the same meaning as in the Town Police Clauses Act, 1889, and includes a “stage carriage” within the meaning of the Metropolitan Public Carriage Act, 1869.
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Declaration as to effect of 16 & 17 Vict. c. 67, s. 2.
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7. Nothing in the Statute Law Revision Act, 1883, or the Statute Law Revision Act, 1892, shall be deemed to have repealed any enactments so far as they are required for the purpose of giving effect to section two of the Licensing (Scotland) Act, 1853.[1]
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Stamps.
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Explanation as to bills charged on local rate.
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8. Where under the power conferred by any Act any county council or municipal corporation issue bills repayable not later than twelve months from their date, those bills shall, notwithstanding that by the same or any other Act they are charged or secured on any property, fund, or rate, and that the statutory charge is referred to in the bills, be treated for the purpose of the Stamp Act, 1891, and the Acts amending that Act, as promissory notes and not as marketable securities.
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General.
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Short title.
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9. This Act may be cited as the Finance Act, 1897.
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[1 Short title, “The Finance Act, 1897.” See s. 9.]
[1 The Act of 1853 is rep. 3 Edw. 7. c. 25, s. 110. See that Act.] |
