Finance (1909-10) Act 1910

1. Introductory Text

2. PART I Duties on Land Values.

   1. Increment Value Duty.

      1. 1. Duty on increment value.

      2. 2. Definition of increment value.

      3. 3. General provisions as to collection of increment value duty.

      4. 4. Collection and recovery of duty in cases of transfers and leases.

      5. 5. Collection and recovery of duty in case of death.

      6. 6. Collection and recovery of duty in case of property held by bodies corporate or unincorporate.

      7. 7. Exemption for agricultural land.

      8. 8. Exemption of small houses and properties in owner's occupation.

      9. 9. Special provision for increment value duty in the case of land used for games and recreation.

      10. 10. Provision as to Crown lands, &c.

      11. 11. Special provision as to flats.

      12. 12. Provision as to claims for deductions.

   2. Reversion Duty.

      1. 13. Reversion duty.

      2. 14. Exemptions from reversion duty, and allowances.

      3. 15. Recovery of reversion duty.

   3. Undeveloped Land Duty.

      1. 16. Duty on site value of undeveloped land.

      2. 17. Exemptions from undeveloped land duty, and allowances.

      3. 18. Exemption of small holdings from undeveloped land duty.

      4. 19. Recovery of undeveloped land duty.

   4. Mineral Rights Duty and Provisions as to Minerals.

      1. 20. Mineral rights duty.

      2. 21. Deduction of duty in case of intermediate leases of minerals.

      3. 22. Special provisions as to increment value duty and reversion duty in the case of minerals worked or leased.

      4. 23. Application of provisions as to total and site value to minerals.

      5. 24. Definitions for purpose of mineral provisions.

   5. Valuation for Purposes of Duties on Land Values.

      1. 25. Definition of values of land.

      2. 26. Valuation of land for purposes of Act.

      3. 27. Ascertainment of the original site value of land.

      4. 28. Periodical valuation of undeveloped land.

      5. 29. Assessment of duty on separate parcels of land and apportionment of valuation.

      6. 30. Duties of Commissioners as to keeping records and giving information.

      7. 31. Information as to names of owners of land.

      8. 32. Determination of value of consideration.

   6. Appeals.

      1. 33. Appeals to referees.

      2. 34. Appointment of referees to hear appeals.

   7. Supplemental.

      1. 35. Exemption for land held by rating authorities.

      2. 36. Deduction from increment value of sum paid to rating authority in respect of increase in value.

      3. 37. Special provision for land held for charitable purposes, &c.

      4. 38. Special provision for statutory companies.

      5. 39. Power to charge duty on land in certain cases.

      6. 40. Application of Part I to copyholds.

      7. 41. Definitions.

      8. 42. Application of Part I to Scotland.

3. PART II Duties on Liquor Licences.

   1. 43. Duties on excise liquor licences.

   2. 44. Valuation of licensed premises.

   3. 45. Reduction of duty in case of hotels or restaurants.

   4. 46. Distribution of payments on account of licence duties in certain cases.

   5. 47. Reduction of monopoly value payments in certain cases.

   6. 48. Duty on statement of purchases of intoxicating liquor to be supplied in a club.

   7. 49. Grant of licences and date of expiration of licences.

   8. 50. Penalties.

   9. General.

      1. 51. Relation of licences granted under Act to licences abolished.

      2. 52. Definitions.

   10. Temporary Provision.

       1. 53. Temporary provision as to expiration of licences.

4. PART III Death Duties.

   1. 54. Amended rates of estate duty and settlement estate duty.

   2. 55. Limitation of relief from estate duty in respect of settled property.

   3. 56. Power to transfer land in satisfaction of estate duty, settlement estate duty, or succession duty.

   4. 57. Limitation on debts deductible from value of estate.

   5. 58. Amendment of rates of legacy duty and succession duty.

   6. 59. Provision, as to gifts and dispositions inter vivos.

   7. 60. Amendment as to value of property.

   8. 61. Special provisions with respect to certain classes of property.

   9. 62. Deduction of amount paid for increment value duty from value of estate for purposes of estate duty.

   10. 63. Extension of exemption of objects of national, scientific, or historic interest.

   11. 64. Protection of purchasers and mortgagees of interests in expectancy.

5. PART IV Income Tax.

   1. 65. Income tax for 1909-1910.

   2. 66. Super-tax on incomes over 5,000l.

   3. 67. Further relief in respect of earned incomes.

   4. 68. Relief in respect of children.

   5. 69. Extension of relief from income tax under Schedule A.

   6. 70. Extension of exemption for provident funds of friendly societies and trade unions.

   7. 71. Exemptions and abatements in case of persons not resident in the United Kingdom.

   8. 72. Special provisions as to assessment of super-tax.

6. PART V Stamps.

   1. 73. Stamp duty on conveyances or transfers on sale.

   2. 74. Stamp duty on gifts inter vivos.

   3. 75. Stamp duty on leases.

   4. 76. Stamp duty on marketable securities.

   5. 77. Alteration and extension of duty on contract notes.

   6. 78. Obligation to execute contract note.

   7. 79. Extension of provisions as to contract notes to sale or purchase of options.

7. PART VI Customs and Excise other than Liquor Licence Duties.

   1. 80. Duty on tea.

   2. 81. Additional Customs and Excise duties on spirits.

   3. 82. Additional Customs duty on beer.

   4. 83. Duties and drawback on tobacco.

   5. 84. Duty on motor spirit.

   6. 85. Exemptions and allowances in respect of the duty on motorspirit.

   7. 86. Duty on licences for motor cars.

8. PART VII Provisions as to Payments to Local Authorities and to Road Improvement Account.

   1. 87. Payments in respect of monopoly value to go to Exchequer.

   2. 88. Payments into local taxation account in respect of liquor licences, and provisions as to duties on motor car licences.

   3. 89. Collection of motor car licence duties in Ireland.

   4. 90. Payment of duties on motor spirit and motorcar licences to road improvement account.

   5. 91. Payment of half the proceeds of the duties on land valuesfor benefit of local authorities.

9. PART VIII General.

   1. 92. Application of existing enactments to licences granted under this Act.

   2. 93. Laying of rules and regulations before Parliament.

   3. 94. Penalty for making false statement or representation.

   4. 95. Provision as to assessments, payments, &c, made on account of duty before passing of Act.

   5. 96. Repeal, construction, and short title.

10. SCHEDULES.

    1. FIRST SCHEDULE

       EXCISE LIQUOR LICENCES.

       1. A.—MANUFACTURERS' LICENCES.

          1. SCALE 1 SPIRIT DISTILLER'S LICENCE.

          2. SCALE 2 LICENCE TO BREWER FOR SALE.

             1. Provisions applicable to Manufacturers' Licences.

                1. 1. Wholesale dealing authorised.

                2. 2. Licence not required in certain cases.

                3. 3. Provision as to duty in case of new distilleries or breweries which have not been in working for a full year.

                4. 4. For the purpose of the duties under Scales 1 and...

       2. B.—DEALERS' LICENCES.

          1. Provisions applicable to Wholesale Dealers' Licences.

             1. 1. Retail sale not authorised.

             2. 2. Authority to manufacturers to sell wholesale.

             3. 3. Sale of sweets authorised by wine dealer's licence.

             4. 4. Reduced duty where retailer's licence is taken out as well.

       3. C.—RETAILERS' LICENCES.

          1. SCALE 3 MINIMUM DUTY PAYABLE FOR PUBLICAN'S AND BEERHOUSE LICENCES.

          2. SCALE 4 WINE RETAILER'S ON-LICENCE.

          3. SCALE 5 SPIRIT RETAILER'S OFF-LICENCE.

          4. SCALE 6 BEER RETAILER'S OFF-LICENCE.

          5. SCALE 7 WINE RETAILER'S OFF-LICENCES.

             1. PROVISIONS APPLICABLE TO RETAILERS' LICENCES.

                1. General.

                   1. 1. Meaning of sale by retail.

                   2. 2. Restriction on holding of retailers' off- and on-licences.

                   3. 3. Sale of cider under beer licence.

                   4. 4. Sale of sweets under wine licence.

                2. Provisions applicable to Retailers' On-Licences.

                   1. 1. Sale off authorised as well as sale on.

                   2. 2. Sale of any liquor under publican's licence.

                   3. 3. Option to pay duty in accordance with annual compensation value in certain cases.

                   4. 4. Condition attached to theatre licence.

                   5. 5. Maximum duty in respect of refreshment rooms.

                   6. 6. Provision as to duty where premises include a place of public entertainment.

                3. Provisions applicable to Retailers' Off-Licences.

                   1. 1. Restriction to sale off.

                   2. 2. Minimum quantity of spirits to be sold.

                   3. 3. Minimum quantity of wine to be sold.

       4. D.—PASSENGER VESSEL LICENCES.

          1. Provisions applicable to Passenger Vessel Licences.

             1. 1. Authority to sell.

             2. 2. Authority to sell tobacco.

             3. 3. Transfer of licence in ordinary cases.

             4. 4. Transfer of licence on sale or lease of vessel.

             5. 5. Jurisdiction.

       5. E.—RAILWAY RESTAURANT CAR LICENCES.

          1. Provisions applicable to Railway Restaurant Car Licences.

             1. 1. A licence for a railway restaurant car may be granted...

             2. 2. Authority to sell.

       6. F.—OCCASIONAL LICENCES.

          1. Provisions applicable to Occasional Licences.

             1. Extension to United Kingdom.

    2. SECOND SCHEDULE

       SCALE OF RATES OF ESTATE DUTY.

    3. THIRD SCHEDULE

       SPIRITS.

       1. PART I Additional Customs Duties on Spirits.

       2. PART II Customs Duties on Special Articles.

    4. FOURTH SCHEDULE

       TOBACCO.

       1. PART I Customs Duties.

       2. PART II Excise Duties.

       3. PART III Rates of Drawback.

    5. FIFTH SCHEDULE

       1. PART I Rebate of Motor Spirit Duty.

       2. PART II Rates of Duties on Motor Cars.

    6. SIXTH SCHEDULE

       ENACTMENTS REPEALED.