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Part I..
Customs and Excise.
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Duty on grain, &c. to cease. 2 Edw. 7. c. 7.
39 & 40 Vict. c. 35.
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1.—(1) On the first day of July nineteen hundred and three, the duties on grain and other articles imposed by section one of the Finance Act, 1902, and the drawbacks allowed under that section, shall cease and determine.
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(2) On and after the first day of July nineteen hundred and three, the amount of the duties on glucose referred to in section six of the Finance Act, 1902, shall be the same as if that section had not been passed.
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(3) The Commissioners of Customs shall have power, and shall be deemed to have had power as from the twenty-fourth day of April nineteen hundred and three, to remit any charge payable under the last paragraph but one in the schedule to the Customs Tariff Act, 1876, on the delivery of any grain or any of the articles mentioned in the First Schedule to the Finance Act, 1902, from, warehouse for home consumption, and they may return the amount of any such charge paid on or after that date.
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(4) If any person proves to the satisfaction of the Commissioners of Customs that he had in his stock or possession at the close of the thirtieth day of June nineteen hundred and three:—
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(a) any grain or articles on which duty of an aggregate amount of not less than twenty-five pounds has been paid under section one of the Finance Act, 1902; or
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(b) any solid or liquid glucose on which an excess duty of an aggregate amount of not less than twenty-five pounds has been paid;
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the Commissioners of Customs may remit and pay to that person the amount of the duty so paid, or, in the case of glucose, the amount of the excess duty.
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For the purposes of this subsection duty shall be treated as having been paid on an article if it has been paid on any part, ingredient, or material of the article, and “excess duty” means the additional sixpence per hundredweight payable under section six of the Finance Act, 1902.
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A person shall not be entitled to any payment under this subsection unless he claims that payment in writing from the Commissioners of Customs before the fourteenth day of July nineteen hundred and three.
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