Finance Act 1933

SCHEDULES.

Section 1.

FIRST SCHEDULE Duties and Drawbacks on Beer.

PART I Rate of Excise Duty.

	£	s.	d.
For every 36 gallons of worts of a specific gravity of 1,027 degrees or less	1	4	0
For every 36 gallons of worts of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	1	4	0
For every additional degree in excess of 1,027 degrees.	0	2	0
And so in proportion for any less number of gallons

PART II Rate of Excise Drawback.

	£	s.	d.
For every 36 gallons of beer of an original gravity of 1,027 degrees or less	1	4	2
For every 36 gallons of beer of an original gravity exceeding 1,027 degrees—
For the first 1,027 degrees	1	4	2
For every additional degree in excess of 1,027	0	2	0
And so in proportion for any less number of gallons.
As respects beer of an original gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed by more than two pence for every thirty-six gallons the amount of duty which is shown to the satisfaction of the Commissioners to have been paid.

PART III Rate of Customs Duty.

	£	s.	d.
For every 36 gallons where the worts thereof were before fermentation of a specific gravity of 1,027 degrees or less	1	4	5
For every 36 gallons where the worts thereof were before fermentation of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees	1	4	5
For every additional degree in excess of 1,027	0	2	0
And so in proportion for any less number of gallons.

PART IV Rate of Customs Drawback.

	£	s.	d.
For every 36 gallons of an original gravity of 1,027 degrees or less	1	4	2
For every 36 gallons of an original gravity exceeding 1,027 degrees—
For the first 1,027 degrees	1	4	2
For every additional degree in excess of 1,027	0	2	0
And so in proportion for any less number of gallons.
As respects beer of an original gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid less three pence for every thirty-six gallons.

Section 3.

SECOND SCHEDULE Provisions to be substituted for Scale 2 of First Schedule to the Finance (1909-10) Act, 1910.

SCALE 2.

Licence to Brewer for Sale.

	£	s.	d.
Number of bulk barrels brewed during the preceding year:—
Not exceeding 100 barrels	1	0	0
Exceeding 100 barrels :—
For the first 100 barrels	1	0	0
For every further 50 barrels or fraction of 50 barrels	0	8	0
For the purposes of this scale, the expression " bulk barrel " means a quantity of thirty-six gallons.

Section 4.

THIRD SCHEDULE Rates of Customs Duties on Matches.

	s.	d.
Containers in which there are not more than 10 matches—
For every 1,000 such containers	6	8
Containers in which there are more than 10 matches, but not more than 20 matches—
For every 1,000 such containers	13	4
Containers in which there are more than 20 matches, but not more than 50 matches—
For every 144 such containers	4	9
In respect of every additional 25 matches, or part of 25 matches, over 50 in a container—
For every 144 such containers, an additional duty of	2	5
And so in proportion for any less number of containers.

Section 13.

FOURTH SCHEDULE Reduced Rate of Duty chargeable on certain Musical Instruments, Clocks, &c.

Description of Goods.	Reduced rate of duty.
Pianos, non-automatic; and component parts and accessories thereof	20 per cent.
Piccolos, flutes, clarinets, flageolets, bassoons and cornets; and component parts and accessories thereof	20 per cent.
Stringed musical instruments; and component parts and accessories thereof	20 per cent.
Gramophones without electrical amplification, of a value not exceeding 10s. each	15 per cent.
Gramophones without electrical amplification, of a value exceeding 10s. each	20 per cent.
Concertinas (including accordions) of a value not exceeding 35s. each	15 per cent.
Concertinas (including accordions) of a value exceeding 35s. each	20 per cent.
Mouth organs	10 per cent.
Clocks, alarm (other than electric clocks) of a value not exceeding 30s. each	20 per cent.
Clocks (other than electric or alarm clocks) of a value not exceeding 30s. each	25 per cent.
Clock movements complete (other than movements of electric clocks), of a value not exceeding 15s. each	25 per cent.

Section 15.

FIFTH SCHEDULE Provisions for Determining for Purposes of Preferences under 22 & 23 Geo. 5 cc. 8 and 53 whether Goods are Grown, Produced or Manufactured in a part of the British empire.

1 For the purposes of any provision of the Import Duties Act, 1932, or the Ottawa Agreements Act, 1932, which provides for the exemption of goods manufactured in a country or territory in the British Empire from any duty chargeable under either of those Acts, or for the charge of any such duty in the case of such goods at a rate less than the full rate, goods shall not be deemed to be manufactured in any such country or territory unless such proportion of their value as is prescribed by regulations made by the Board of Trade is derived from expenditure of a kind so prescribed which has been incurred within that country or territory in respect of materials grown or produced or work done in that country or territory :

Provided that in reckoning the proportion aforesaid, there shall be included any expenditure of a kind prescribed as aforesaid which has been incurred within any of the countries and territories to which this proviso applies, being expenditure in respect of materials grown or produced or work done in any of those countries and territories.

2 The countries and territories to which the proviso to the last foregoing paragraph applies are—

(a) the United Kingdom;

(b) any country the Government of which is a party to one of the agreements set out in the First Schedule to the Ottawa Agreements Act, 1932, for the time being in force;

(c) any territory in respect of which a mandate of the League of Nations is being exercised by, or which is administered under the authority of, the Government of a country specified in sub-paragraph (b) of this paragraph;

(d) any part of His Majesty's dominions outside the United Kingdom other than a Dominion within the meaning of the [22 & 23 Geo. 5. c. 4.] Statute of Westminster, 1931, India or Southern Rhodesia;

(e) any territory which is under His Majesty's protection;

(f) any territory in relation to which an Order in Council made under subsection (2) of section five of the Import Duties Act, 1932, is in force.

3 For the purpose of this Schedule, the value of any goods shall, notwithstanding anything in any other enactment, be taken to be their value as ascertained in accordance with regulations made by the Board of Trade under this Schedule.

4 It shall be lawful for the Commissioners on the importation of any goods consigned from any part of the British Empire which, if grown, produced or manufactured in any particular country or territory therein would, under any provision of the Import Duties Act, 1932, or the Ottawa Agreements Act, 1932, be exempt from a duty chargeable under either of those Acts or be chargeable with such a duty at a rate less than the full rate, to require the importer to furnish to the Commissioners, in such form as they may prescribe, proof that the goods were grown, produced or manufactured in that country or territory, and if such proof is not furnished to their satisfaction (having regard, in the case of manufactured goods, to the foregoing provisions of this Schedule) the goods shall be deemed not to be goods so grown, produced or manufactured.

5 In this Schedule the expression "the British Empire" has the same meaning as in the Import Duties Act, 1932.

Section 20.

SIXTH SCHEDULE Provisions as to Re-importation and Re-exportation of certain Goods.

PART I Provisions as to Duties chargeable under 15 & 16 Geo. 5 c. 36. s. 3.

1 Section thirteen of the Import Duties Act, 1932 (which exempts from duty chargeable under that Act goods imported with a view to re-exportation) shall apply to any duty chargeable under section three of the Finance Act, 1925, other than the duty chargeable on cinematograph films, as it applies to any duty chargeable under the first mentioned Act.

2 Where it appears to the Commissioners—

(a) that any article (other than a cinematograph film) chargeable with duty under the said section three was produced abroad by means of some process from an article exported from the United Kingdom and that consequently the case does not fall within the provisions of section eleven of the Finance Act, 1925, but that the process has not changed the form or character of the article; and

(b) in a case where the article so exported was first imported into the United Kingdom, that any duty chargeable on the importation thereof was paid, and either that no drawback of any such duty was allowed on exportation or that any drawback so allowed has-been repaid to the Exchequer;

the article shall be chargeable with duty under the said section three in accordance with the provisions of paragraph (b) of section fourteen of the Import Duties Act, 1932.

PART II Provisions as to Duties under 11 & 12 Geo. 5 c. 47.

1 Section thirteen of the Safeguarding of Industries Act, 1921 (which exempts transit goods from duty under that Act) shall have effect as if there were inserted at the end thereof the words " or to goods imported solely with a view to the " exportation thereof after undergoing a process in the United " Kingdom which will not change the form or character of the " goods."

2 Where it appears to the Commissioners—

(a) that any article chargeable with duty under the said Act was produced abroad by means of some process from an article exported from the United Kingdom and that consequently the case does not fall within the the provisions of subsection (2) of section twelve of the said Act but that the process has not changed the form or character of the article; and

(b) in a case where the article so exported was first imported into the United Kingdom, that any duty chargeable on the importation thereof was paid, and either that no drawback of any such duty was allowed on exportation or that any drawback so allowed has been repaid to the Exchequer;

the article shall be chargeable with duty under the said Act in accordance with the provisions of paragraph (b) of section fourteen of the Import Duties Act, 1932.

Section 25.

SEVENTH SCHEDULE Amended Rates of Duty in the case of certain Mechanically-Propelled Vehicles.

PART I Paragraph to be substituted for Paragraph 3 of the Second Schedule to the Finance Act, 1920.

Description of vehicles.	Rate of duty.
3.—(a) Hackney carriages being tramcars	15s.
(b) Hackney carriages (other than tramcars) which are propelled by steam, or which are electrically propelled, or which are constructed or adapted to use coal gas as fuel, or which are not constructed or adapted to use as fuel any fuel other than light oils :—	Vehicles fitted entirely with pneumatic tyres.			Other vehicles.
Having a seating capacity for :—	£	s.	d.	£	s.	d.
Not more than 4 persons	10	0	0	10	0	0
More than 4 but not more than 8 persons	12	0	0	12	0	0
More than 8 but not more than 14 persons	24	0	0	30	0	0
More than 14 but not more than 20 persons	36	0	0	45	0	0
More than 20 but not more than 26 persons	48	0	0	60	0	0
More than 26 but not more than 32 persons	57	12	0	72	0	0
More than 32 but not more than 40 persons	67	4	0	84	0	0
More than 40 but not more than 48 persons	76	16	0	96	0	0
More than 48 but not more than 56 persons	86	8	0	108	0	0
More than 56 but not more than 64 persons	96	0	0	120	0	0
More than 64 persons—
For the first 64 persons	96	0	0	120	0	0
For each additional person in excess of 64	1	4	0	1	10	0
(c) Hackney carriages not chargeable with duty under the foregoing provisions of this paragraph:—
Having a seating capacity for :—	£	s.	d.	£	s.	d.
Not more than 4 persons	10	0	0	10	0	0
More than 4 but not more than 8 persons	12	0	0	12	0	0
More than 8 but not more than 14 persons	32	0	0	40	0	0
More than 14 but not more than 20 persons	48	0	0	60	0	0
More than 20 but not more than 26 persons	68	0	0	85	0	0
More than 26 but not more than 32 persons	88	0	0	110	0	0
More than 32 but not more than 40 persons	108	0	0	135	0	0
More than 40 but not more than 48 persons	128	0	0	160	0	0
More than 48 but not more than 56 persons	148	0	0	185	0	0
More than 56 but not more than 64 persons	164	0	0	205	0	0
More than 64 persons—
For the first 64 persons	164	0	0	205	0	0
For each additional person in excess of 64	2	0	0	2	10	0

For the purpose of this paragraph the number of persons mentioned does not include the driver of the vehicle and the seating capacity of a vehicle shall be determined in accordance with provisions made by regulations under section twelve of the [11 & 12 Geo. 5. c. 72.] Roads Act, 1920. For the purpose of this paragraph—

(i) the expression " hackney carriage " has the meaning assigned to it by section four of the [51 & 52 Vict. c. 8.] Customs and Inland Revenue Act, 1888;

(ii) the expression " pneumatic tyres " means such tyres as are declared by regulations made under section twelve of the Roads Act, 1920 (as amended by any subsequent enactment), to be pneumatic tyres;

(iii) the expression " light oils " has the meaning assigned to it by subsection (3) of section two of the Finance Act, 1928;

(iv) the expression " coal gas " means the inflammable gaseous product obtained by heating coal or coke with or without the addition of steam but with limitation of air, or such a product mixed with gaseous products derived from hydrocarbon oils as defined in subsection (9) of section two of the Finance Act, 1928.

PART II Paragraph to be substituted for Paragraph 4 of the Second Schedule to the Finance Act, 1920.

Description of vehicles.	Rate of duty.
	£	s.	d.
4.—(a) Locomotive ploughing engines, tractors, agricultural tractors and other agricultural engines, which are not used on roads for hauling any objects except their own necessary gear, threshing appliances, farming implements or supplies of water or fuel required for the purposes of the vehicle or for agricultural purposes	0	5	0
(b) Vehicles designed, constructed and used for the purpose of trench digging and other excavation work which are used on roads only for that purpose or for the purpose of proceeding to and from the place where they are to be used for that purpose, and when so proceeding neither carry nor haul any load other than such as is necessary for their propulsion or equipment	0	5	0
(c) Mowing machines	0	5	0
(d) Tractors, agricultural tractors and agricultural engines (other than vehicles in respect of which a duty of five shillings is chargeable under the foregoing provisions of this paragraph) which are registered under the Roads Act, 1920, in the name of a person engaged in agriculture, and are not used on roads for hauling any objects except the produce of, or articles required for the purposes of, the agricultural land occupied by that person—
Not exceeding 5 tons in weight unladen	12	0	0
Exceeding 5 tons in weight unladen but not exceeding 10 tons in weight unladen	20	0	0
Exceeding 10 tons in weight unladen—
For the first 10 tons	20	0	0
For each additional ton or part of a ton in excess	2	0	0
(e) Vehicles (other than vehicles in respect of which duty is chargeable under the foregoing provisions of this paragraph) which are constructed and used upon roads for haulage solely and not for the purpose of carrying or having superimposed upon them any load except such as is necessary for their propulsion or equipment—
(i) Being vehicles registered under the Roads Act, 1920, in the name of a person following the business of a travelling showman and used solely by him for the purposes of his business and for no other purpose—
Not exceeding 7 ¼ tons in weight unladen	25	0	0
Exceeding 7 ¼ tons in weight unladen but not exceeding 8 tons in weight unladen	30	0	0
Exceeding 8 tons in weight unladen but not exceeding 10 tons in weight unladen	35	0	0
Exceeding 10 tons in weight unladen—
For the first 10 tons	35	0	0
For each additional ton or part of a ton in excess of 10 tons	5	0	0
(ii) Other such vehicles—
Not exceeding 2 tons in weight unladen	25	0	0
Exceeding 2 tons in weight unladen but not exceeding 4 tons in weight unladen	40	0	0
Exceeding 4 tons in weight unladen but not exceeding 6 tons in weight unladen	55	0	0
Exceeding 6 tons in weight unladen but not exceeding 7 ¼ tons in weight unladen	70	0	0
Exceeding 7 ¼ tons in weight unladen but not exceeding 8 tons in weight unladen	85	0	0
Exceeding 8 tons in weight unladen—
For the first 8 tons	85	0	0
For each additional ton or part of a ton in excess of 8 tons	15	0	0

PART III Paragraph to be substituted for Paragraph 5 of the Second Schedule to the Finance Act, 1920.

5.—(a) Goods vehicles registered under the Roads Act, 1920, in the name of a person engaged in agriculture and used on roads solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies and for no other purpose.	Vehicles fitted entirely with pneumatic tyres.			Other vehicles.
	£	s.	d.	£	s.	d.
Not exceeding 12 cwt. in weight unladen	10	0	0	10	0	0
Exceeding 12 cwt., but not exceeding 1 ton in weight unladen	11	0	0	11	0	0
Exceeding 1 ton, but not exceeding 1 ½ tons in weight unladen	12	0	0	12	0	0
Exceeding 1 ½ tons, but not exceeding 2 tons in weight unladen	13	0	0	13	0	0
Exceeding 2 tons, but not exceeding 2 ½ tons in weight unladen	14	0	0	18	13	4
Exceeding 2 ½ tons, but not exceeding 3 tons in weight unladen	16	0	0	21	6	8
Exceeding 3 tons in weight unladen—
For the first 3 tons	16	0	0	21	6	8
For each additional ton or part of a ton in excess of 3 tons	2	0	0	2	13	4
(b) Goods vehicles registered under the Roads Act, 1920, in the name of a person following the business of a travelling showman, which are permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of his show, and used solely by him for the purposes of his business, and for no other purpose—
Not exceeding 12 cwt. in weight unladen	10	0	0	10	0	0
Exceeding 12 cwt., but not exceeding 1 ton in weight unladen	12	0	0	12	0	0
Exceeding 1 ton, but not exceeding 1 ½ tons in weight unladen	14	0	0	14	0	0
Exceeding1 ½ tons, but not exceeding 2 tons in weight unladen	16	0	0	16	0	0
Exceeding 2 tons, but not exceeding 2 ½ tons in weight unladen	18	0	0	24	0	0
Exceeding 2 ½ tons, but not exceeding 3 tons in weight unladen	20	0	0	26	13	4
Exceeding 3 tons in weight unladen—
For the first 3 tons	20	0	0	26	13	4
For each additional ton or part of a ton in excess of 3 tons	4	0	0	5	6	8
(c) Goods vehicles other than vehicles chargeable with duty under sub-paragraph (a) or (b) of this paragraph—
(i) which are electrically propelled—
Not exceeding 12 cwt. in weight unladen	10	0	0	10	0	0
Exceeding 12 cwt., but not exceeding 1 ton in weight unladen	15	0	0	15	0	0
Exceeding 1 ton, but not exceeding 2 tons in weight unladen	20	0	0	20	0	0
Exceeding 2 tons, but not exceeding 2 ½ tons in weight unladen	25	0	0	33	6	8
Exceeding 2 ½ tons, but not exceeding 3 tons in weight unladen	30	0	0	40	0	0
Exceeding 3 tons, but not exceeding 4 tons in weight unladen	35	0	0	46	13	4
Exceeding 4 tons, but not exceeding 5 tons in weight unladen	40	0	0	53	6	8
Exceeding 5 tons, but not exceeding 6 tons in weight unladen.	45	0	0	60	0	0
Exceeding 6 tons in weight unladen—
For the first 6 tons	45	0	0	60	0	0
For each additional ton or part of a ton in excess of 6 tons	10	0	0	13	6	8
(ii) which are propelled by steam or which are constructed or adapted to use coal gas as fuel-
Not exceeding 2 tons in weight unladen	25	0	0	25	0	0
Exceeding 2 tons, but not exceeding 2 ½ tons in weight unladen	30	0	0	40	0	0
Exceeding 2 ½ tons, but not exceeding 3 tons in. weight unladen	35	0	0	46	13	4
Exceeding 3 tons, but not exceeding 4 tons in weight unladen	50	0	0	66	13	4
Exceeding 4 tons, but not exceeding 5 tons in weight unladen	70	0	0	93	6	8
Exceeding 5 tons, but not exceeding 6 tons in weight unladen	90	0	0	120	0	0
Exceeding 6 tons in weight unladen—
For the first 6 tons	90	0	0	120	0	0
For each additional ton or part of a ton	15	0	0	20	0	0
(iii) which are not constructed or adapted to use as fuel any fuel other than light oils—
Not exceeding 12 cwt. in weight unladen	10	0	0	10	0	0
Exceeding 12 cwt., but not exceeding 1 ton in weight unladen	15	0	0	15	0	0
Exceeding 1 ton, but not exceeding 1 ½ tons in weight unladen.	20	0	0	20	0	0
Exceeding 1 ½ tons, but not exceeding 2 tons in weight unladen	25	0	0	25	0	0
Exceeding 2 tons, but not exceeding 2 ½ tons in weight unladen	30	0	0	40	0	0
Exceeding 2 ½ tons, but not exceeding 3 tons in weight unladen	35	0	0	46	13	4
Exceeding 3 tons, but not exceeding 4 tons in weight unladen.	50	0	0	66	13	4
Exceeding 4 tons in weight unladen—
For the first 4 tons	50	0	0	66	13	4
For each additional ton or part of a ton in	20	0	0	26	13	4
(iv) which are not chargeable with duty under the foregoing provisions of this sub-paragraph—
Not exceeding ½ tons in weight unladen	35	0	0	46	13	4
Exceeding 2 ½ tons, but not exceeding 3 tons in weight unladen	45	0	0	60	0	0
Exceeding 3 tons, but not exceeding 4 tons in weight unladen	65	0	0	86	13	4
Exceeding 4 tons, but not exceeding 5 tons in weight unladen	90	0	0	120	0	0
Exceeding 5 tons, but not exceeding 6 tons in weight unladen	120	0	0	160	0	0
Exceeding 6 tons, but not exceeding 7 tons in weight unladen	150	0	0	200	0	0
Exceeding 7 tons in weight unladen—
For the first 7 tons	150	0	0	200	0	0
For each additional ton or part of a ton in excess of 7 tons	25	0	0	33	6	8
(d) Goods vehicles if used for drawing a trailer—	£		s.		d.
(i) being vehicles chargeable with duty under sub-paragraph (b) of this paragraph and used for drawing a trailer which is used solely for the purposes of his business by the person in whose name the vehicle is registered	10		0		0
(ii) other vehicles—
where the weight of the vehicle unladen does not exceed 2 ½ tons	10		0		0
where the weight of the vehicle unladen exceeds 2 ½ tons but does not exceed 4 tons	15		0		0
where the weight of the vehicle unladen exceeds 4 tons	20		0		0

The duty chargeable under sub-paragraph (d) of this paragraph in respect of any vehicle shall be chargeable in addition to the duty chargeable on the vehicle under sub-paragraph (a) (b) or (c) of this paragraph.

Where a vehicle used for drawing a trailer has the trailer attached to it by partial superimposition, the vehicle and trailer shall, for the purpose of determining the amount of duty chargeable under this paragraph, be treated as if they together formed a single vehicle, and the vehicle shall not be chargeable with duty under sub-paragraph (d) of this paragraph.

For the purposes of this paragraph, the expression " goods vehicles " means vehicles (including tricycles weighing more than eight hundred-weight unladen) constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or otherwise, and the expressions " pneumatic tyres," " light oils " and " coal gas " have respectively the same meanings as in paragraph 3 of this Schedule.

For the purposes of this paragraph a vehicle registered under the Roads Act, 1920, in the name of a person engaged in agriculture shall not be deemed to be used otherwise than solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, by reason only that on an occasion when the vehicle is being used by that person for that purpose it is also used for the conveyance for some other person engaged in agriculture of the produce of, or articles required for the purposes of, agricultural land occupied by that other person, if it is shown,—

(a) that the vehicle is so used only occasionally;

(b) that the goods conveyed for that other person represent only a small proportion of the total amount of goods which the vehicle is conveying on that occasion;

(c) that no payment or reward of any kind is, or is agreed to be, made or given for the conveyance of the goods of that other person.

Section 47.

EIGHTH SCHEDULE Enactments Repealed.

Session and Chapter.	Short Title.	Extent of Repeal.
43 & 44 Vict. c. 24.	The Spirits Act, 1880.	Subsection (4) of section ninety-five.
7 & 8 Geo. 5. c. 31.	The Finance Act, 1917.	Section thirty-two.
8 & 9 Geo. 5. c. 40.	The Income Tax Act, 1918.	Subsection (4) of section thirty-nine.
11 & 12 Geo. 5. c. 47.	The Safeguarding of Industries Act, 1921.	Section ten.
15 & 16 Geo. 5. c. 36.	The Finance Act, 1925.	Section ten.
17 & 18 Geo. 5. c. 10.	The Finance Act, 1927.	Subsection (1) of section eight and Part I of the Third Schedule.
18 & 19 Geo. 5. c. 17.	The Finance Act, 1928.	Section thirteen, as from the first day of January, nineteen hundred and thirty-four.
21 & 22 Geo. 5. c. 28.	The Finance Act, 1931.	Section three, as from the first day of January, nineteen hundred and thirty-four; section eight.
22 & 23 Geo. 5. c. 8.	The Import Duties Act, 1932.	Subsection (4) of section four; sections six, seven and seventeen and the Third Schedule.
22 & 23 Geo. 5. c. 25.	The Finance Act, 1932.	Subsection (4) of section twenty-eight.
22 & 23 Geo. 5. c. 53.	The Ottawa Agreements Act, 1932.	Subsection (7) of section two.