Finance Act 1928

Section 4.

SECOND SCHEDULE Sugar, &c

PART I Duties

Article.	Full Rate of Customs Duty.		Amount of Preferential Reduction
	s.	d.	s.	d.
Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-nine degrees - the cwt.	11	8	5	10
Sugar of a polarisation exceeding ninety-eight but not exceeding ninety-nine degrees - the cwt.	11	8	6	10.8
Sugar of a polarisation not exceeding seventy-six degrees - the cwt.	4	6	2	0 ⅔
Sugar of a polarisation—
Exceeding 76 and not exceeding 77 - the cwt.	4	7.5	2	1.5
Exceeding 77 and not exceeding 78 - the cwt.	4	9.3	2	2.3
Exceeding 78 and not exceeding 79 - the cwt.	4	11.1	2	3.1
Exceeding 79 and not exceeding 80 - the cwt.	5	0.9	2	4.0
Exceeding 80 and not exceeding 81 - the cwt.	5	2.7	2	4.8
Exceeding 81 and not exceeding 82 - the cwt.	5	4.5	2	5.6
Exceeding 82 and not exceeding 83 - the cwt.	5	6.3	2	6.4
Exceeding 83 and not exceeding 84- the cwt.	5	8.3	2	7.3
Exceeding 84 and not exceeding 85 - the cwt.	5	10.3	2	8.3
Exceeding 85 and not exceeding 86 - the cwt.	6	0.3	2	9.2
Exceeding 86 and not exceeding 87 - the cwt.	6	2.3	2	10.1
Exceeding 87 and not exceeding 88 - the cwt.	6	4.6	2	11.1
Exceeding 88 and not exceeding 89 - the cwt.	6	6.8	3	0.2.
Exceeding 89 and not exceeding 90 - the cwt.	6	9.5	3	1.4
Exceeding 90 and not exceeding 91 - the cwt.	7	0.2	3	2.6
Exceeding 91 and not exceeding 92 - the cwt.	7	2.9	3	3.9
Exceeding 92 and not exceeding 93 - the cwt.	7	5.6	3	5.1
Exceeding 93 and not exceeding 94 - the cwt.	7	8.2	3	6.3
Exceeding 94 and not exceeding 95 - the cwt.	7	10.9	3	7.6
Exceeding 95 and not exceeding 96 - the cwt.	8	1.6	3	8.8
Exceeding 96 and not exceeding 97 - the cwt.	8	4.3	3	10.0
Exceeding 97 and not exceeding 98 - the cwt.	8	7.0	3	11.3

Article.	Full Rate of Customs Duty.		Amount of Preferential Reduction.
	s.	d.	s.	d.
Molasses (except when delivered to a licensed distiller for use in the manufacture of spirits or yeast, or to a person for use in the manufacture of yeast in premises used solely for that purpose) :—
If containing 70 per cent. or more of sweetening matter - - - the cwt.	7	5	3	8 ½
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ----- the cwt.	5	4	2	8
If containing not more than 50 per cent. of sweetening matter - - the cwt.	2	7	1	3 ½
Glucose :
Solid - the cwt.	7	5	3	8 ½
Liquid - the cwt.	5	4	2	8
Saccharin (including substances of a like nature or use) - the oz.	3	9	1	10 ½

PART II

A.—DRAWBACKS.

Drawback shall be payable in the following cases :—

1 On the export or on the shipment, or deposit in a bonded warehouse, for use as ships' stores of any sugar, molasses, glucose, or saccharin produced in the United Kingdom or on the deposit in a bonded warehouse for export of sugar or molasses produced in the United Kingdom.

2 On the quantity of sugar, molasses or glucose (wherever produced) used in the brewing of beer which is deposited in a bonded warehouse for export.

3 On the quantity of sugar, molasses, glucose, or saccharin (wherever produced) which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation in the United Kingdom of goods (other than beer) exported or shipped or deposited in a bonded warehouse for use as ships' stores.

4 On molasses produced in the United Kingdom which is delivered to a licensed distiller for use in the manufacture of spirits or yeast, or to a person for use in the manufacture of yeast in premises used solely for that purpose.

5 On the deposit of sugar or glucose produced in the United Kingdom in a warehouse approved by the Commissioners under section two of the [26 & 27 Vict. c. 7.] Manufactured Tobacco Act, 1863, for the manufacture of cavendish or negrohead.

AMOUNT OR RATE OF DRAWBACK.

1 In the case of sugar produced in the United Kingdom from material on which duty has been paid, drawback shall be paid in accordance with the scale set out in Table 1 in this Part of this Schedule.

2 In the case of molasses produced in the United Kingdom from material on which duty has been paid, drawback shall be paid in accordance with the scale set out in Table 2 in this Part of this Schedule.

3 In the case of imported molasses on which duty has been paid, the drawback shall be an amount equal to the duty chargeable on the importation of the like goods.

4 In any other case, the drawback shall be an amount equal to the duty paid.

TABLE 1.

SCALE APPLICABLE IN CASE OF SUGAR.

Nature of Sugar.	Degree of Polarisation.	Rate or Amount of Drawback.
Sugar produced from material on which the full duties of customs have been paid.	{ Of a polarisation not exceeding 98°.	{ Where the rate of duty paid was 11s. 8d. the cwt. a drawback at the rate of 11s. 8d. the cwt.
		{ Where a rate of duty less than 11s. 8d. the cwt was paid, a drawback at the rate of 9s. 4d the cwt.
	{ Of a polarisation exceeding 98°.	A drawback equal to the duty chargeable on sugar of the like polarisation.
Sugar produced from material on which a preferential rate of customs duty or an excise duty has been paid.	{ Of a polarisation not exceeding 99°.	{ Where the rate of duty paid was 5s. 10d. the cwt., a drawback at the rate of 5s. 10d. the cwt.
		{ Where a rate of duty less than 5s. 10d. the cwt was paid, a drawback at the rate of 5s. 0 ⅔d. the cwt.
	{ Of a polarisation exceeding 99°.	A drawback equal to the duty chargeable on sugar of the like polarisation.

TABLE 2.

SCALE APPLICABLE IN CASE OF MOLASSES.

Nature of Molasses.	Amount of Drawback.
	Produced from Material on which the full Customs Duty has been paid.		Produced from Material on which Customs Duty at a Preferential Rate or Excise Duty has been paid.
	s.	d.	s.	d.
If containing not more than 50 per cent. of sweetening matter and weighing not less than fourteen pounds to the gallon -the cwt.	2	3	1	2 ½
If containing more than 50 per cent. but not more than 60 per cent. of sweetening matter - the cwt.	3	4 ½	1	9 ½
If containing more than 60 per cent. but not more than 70 per cent. of sweetening matter - the cwt.	4	6	2	5
If containing more than 70 per cent. but not more than 80 per cent. of sweetening matter - the cwt.	6	2	3	4
If containing more than 80 per cent. of sweetening matter - the cwt.	7	0	3	9 ½

B. ALLOWANCES ON MOLASSES.

Allowances shall be made in respect of molasses produced in the United Kingdom and used solely for the purpose of food for stock in accordance with the following provisions:—

Nature of Molasses.	Amount of Allowance.
(1) Molasses produced from material on which duty has been paid.	An amount equal to the drawback payable on the exportation of the like article.
(2) Molasses on which an excise duty has been paid.	An amount equal to the duty paid.

PART III Provisions as to Duties, Drawbacks and Allowances

1 The charge of a specified amount of duty, or the grant of a specified amount of drawback or allowance, in respect of a specific weight of any article includes a proportionately less duty or drawback or allowance, as the case may be, in respect of any less weight of that article.

2 Molasses imported into, or produced in bond in, the United Kingdom shall not be liable to duty if it is used solely for the purpose of food for stock and the prescribed conditions are complied with in respect thereof.

3 No excise duty shall be charged on sugar or molasses made from material on which the proper duty of customs or excise has been paid.

4 The Commissioners may make regulations prohibiting the manufacture of sugar except by persons holding a licence and having made entry for the purpose, and for fixing the date of expiration of the licence, and with a view to securing and collecting the excise duties imposed on sugar and molasses, and to verifying claims for drawback, allowance or subsidy, may make regulations regulating the manufacture of sugar, the use of molasses in a licensed sugar manufactory in the manufacturing of feeding stuffs for stock, and the warehousing and removal from the manufactory of sugar and molasses, and may by those regulations apply to.the excise duties and drawbacks on sugar and to manufacturers of sugar any enactments relating to any duty or drawback of excise or customs and to persons carrying on any trade subject to the law of excise.

The powers given to the Commissioners by this provision shall be in addition to and not in derogation of any powers given to them under the Finance Act, 1901, or any other Act.

5 The regulations made under paragraph 4 of this Part of this Schedule shall not require a person who holds a licence under section five of the Finance Act, 1901. to take out a licence under the regulations as a manufacturer of sugar, nor shall a licence under that section be required for the manufacture of invert sugar so far as that manufacture is incidental to, and carried on on the same premises as, the manufacture of sugar by a person licensed to manufacture sugar in pursuance of regulations made under this Part of this Schedule.

6 The drawback in respect of sugar, molasses and glucose used in the brewing of beer, the drawback in respect of sugar or glucose deposited in an approved warehouse, the drawback on molasses for use in the manufacture of spirits or yeast, and the allowances on molasses shall only be allowed and paid subject to compliance with the prescribed conditions.

7 The Commissioners in allowing drawback in respect of any manufactured or prepared goods may relax, as they think fit, any requirements of the Customs Consolidation Act, 1876, as to the giving of security or entry before shipment.

8 If any person acts in contravention of or fails to comply with any regulations made by the Commissioners or any prescribed condition, or any condition imposed by the Commissioners under the provisions of any previous Act in relation to the use of molasses solely as food for stock, he shall, for each offence, be liable to a customs penalty or an excise penalty, as the case may be, of fifty pounds, and the article in respect of which the offence is committed shall be forfeited.

9 (1) In this Schedule, unless the context otherwise requires—

• The expression " duty " means the duty of customs or the duty of excise, as the case may be, chargeable in respect of sugar, molasses, glucose or saccharin, as the case may be;

• The expression " duty-paid " in relation to any goods means goods in respect of which the Commissioners have been satisfied that duty has been paid;

• The expression " prescribed conditions " means such conditions for the protection of the revenue in respect of proof or security or otherwise as the Commissioners may prescribe;

• The expression " molasses " includes invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specifically charged by reference to the provisions of Part I of this Schedule as to sugar or glucose.

(2) For the purposes of this Schedule the amount of sweetening matter in molasses shall be taken to be the total amount of cane, invert and other sugar contained therein as determined by analysis in manner prescribed by the Commissioners.