Section 1.
| Amount of payment | Rate of duty |
|---|---|
| Where the amount of the payment, excluding the amount of duty— | |
| exceeds 1s. 0d. and does not exceed Is. 5 ½ d | ½ d. |
| exceeds 1s. 5 ½ d | ½ d. for the first 1s. 5½d. and 1d. for every 5d. or part of 5d. over 1s. 5 ½ d. |
| Amount of payment | Rate of duty |
|---|---|
| Where the amount of the payment, excluding the amount of duty— | |
| exceeds 1s. 0d. and does not exceed 1s. 2d. | 1d. |
| exceeds 1s. 2d | 1d. for the first 1s. 2d. and ½ d. for every 1d. or part of 1d. over 1s. 2d. |
1Where the amount of the payment, excluding the amount of duty, is an amount mentioned in the following Table, the rate of duty shall be the amount therein specified in relation to that payment.
| Amount of payment, excluding amount of duty | Rate of duty | Amount of payment, excluding amount of duty | Rate of duty | Amount of payment, excluding amount of duty | Rate of duty | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. |
| 9 ½ | ½ | 1 | 0 ½ | 5 ½ | 1 | 4 | 10 | ||||
| 10 | 1 | 1 | 1 | 6 | 1 | 4 ¾ | 10 ¼ | ||||
| 10 ½ | 1 ½ | 1 | 1 ¼ | 6 ¾ | 1 | 5 ½ | 10 ½ | ||||
| 11 | 2 | 1 | 1 ½ | 7 ½ | 1 | 6 | 11 | ||||
| 11 ¼ | 2 ¾ | 1 | 2 ¼ | 7 ¾ | 1 | 6 ½ | 11 ½ | ||||
| 11 ½ | 3 ½ | 1 | 2 ½ | 8 ½ | 1 | 7 ¼ | 11 ¾ | ||||
| 1 | 0 | 4 | 1 | 2 ¾ | 9 ¼ | 1 | 8 | 1 | 0 | ||
| 1 | 0 ¼ | 4 ¾ | 1 | 3 ¼ | 9 ¾ | 1 | 8 ¾ | 1 | 0 ¼ | ||
| 1 | 9 ¼ | 1 | 0 ¾ | 3 | 4 ½ | 2 | 8 ½ | 5 | 0 ½ | 4 | 3 ½ |
| 1 | 9 ¾ | 1 | 1 ¼ | 3 | 5 ¼ | 2 | 8 ¾ | 5 | 1 | 4 | 4 |
| 1 | 10 ¼ | 1 | 1 ¾ | 3 | 6 | 2 | 9 | 5 | 1 ½ | 4 | 4 ½ |
| 1 | 10 ¾ | 1 | 2 ¼ | 3 | 6 ¾ | 2 | 9 ¼ | 5 | 2 ¼ | 4 | 4 ¾ |
| 1 | 11 ½ | 1 | 2 ½ | 3 | 7 ½ | 2 | 9 ½ | 5 | 2 ¾ | 4 | 5 ¼ |
| 1 | 11 ¾ | 1 | 3 ¼ | 3 | 8 | 2 | 10 | 5 | 3 ¼ | 4 | 5 ¾ |
| 2 | 0 ¼ | 1 | 3 ¾ | 3 | 8 ½ | 2 | 10 ½ | 5 | 4 | 4 | 6 |
| 2 | 0 ½ | 1 | 4 ½ | 3 | 9 | 2 | 11 | 5 | 4 ½ | 4 | 6 ½ |
| 2 | 1 | 1 | 5 | 3 | 9 ¼ | 2 | 11 ¾ | 5 | 5 | 4 | 7 |
| 2 | 1 ½ | 1 | 5 ½ | 3 | 9 ¾ | 3 | 0 ¼ | 5 | 5 ¾ | 4 | 7 ¼ |
| 2 | 1 ¾ | 1 | 6 ¼ | 3 | 10 ¼ | 3 | 0 ¾ | 5 | 6 ¼ | 4 | 7 ¾ |
| 2 | 2 ¼ | 1 | 6 ¾ | 3 | 10 ½ | 3 | 1 ½ | 5 | 6 ¾ | 4 | 8 ¼ |
| 2 | 2 ½ | 1 | 7 ½ | 3 | 11 | 3 | 2 | 5 | 7 ½ | 4 | 8 ½ |
| 2 | 3 | 1 | 8 | 3 | 11 ½ | 3 | 2 ½ | 5 | 8 | 4 | 9 |
| 2 | 3 ¾ | 1 | 8 ¼ | 4 | 0 | 3 | 3 | 5 | 8 ½ | 4 | 9 ½ |
| 2 | 4 ½ | 1 | 8 ½ | 4 | 0 ½ | 3 | 3 ½ | 5 | 9 | 4 | 10 |
| 2 | 5 | 1 | 9 | 4 | 1 | 3 | 4 | 5 | 9 ½ | 4 | 10 ½ |
| 2 | 5 ½ | 1 | 9 ½ | 4 | 1 ½ | 3 | 4 ½ | 5 | 10 | 4 | 11 |
| 2 | 6 | 1 | 10 | 4 | 2 ¼ | 3 | 4 ¾ | 5 | 10 ½ | 4 | 11 ½ |
| 2 | 6 ½ | 1 | 10 ½ | 4 | 2 ¾ | 3 | 5 ¼ | 5 | 11 | 5 | 0 |
| 2 | 6 ¾ | 1 | 11 ¼ | 4 | 3 ½ | 3 | 5 ½ | 5 | 11 ½ | 5 | 0 ½ |
| 2 | 7 ¼ | 1 | 11 ¾ | 4 | 4 | . 3 | 6 | 6 | 0 | 5 | 1 |
| 2 | 7 ¾ | 2 | 0 ¼ | 4 | 4 ½ | 3 | 6 ½ | 6 | 0 ½ | 5 | 1 ½ |
| 2 | 8 ¼ | 2 | 0 ¾ | 4 | 5 | 3 | 7 | 6 | 1 | 5 | 2 |
| 2 | 8 ½ | 2 | 1 ½ | 4 | 5 ½ | 3 | 7 ½ | 6 | 1 ½ | 5 | 2 ½ |
| 2 | 9 | 2 | 2 | 4 | 6 | 3 | 8 | 6 | 2 ¼ | 5 | 2 ¾ |
| 2 | 9 ½ | 2 | 2 ½ | 4 | 6 ¼ | 3 | 8 ¾ | 6 | 3 | 5 | 3 |
| 2 | 10 | 2 | 3 | 4 | 6 ¾ | 3 | 9 ¼ | 6 | 3 ¾ | 5 | 3 ¼ |
| 2 | 10 ½ | 2 | 3 ½ | 4 | 7 ¼ | 3 | 9 ¾ | 6 | 4 ½ | 5 | 3 ½ |
| 2 | 11 | 2 | 4 | 4 | 7 ½ | 3 | 10 ½ | 6 | 5 ¼ | 5 | 3 ¾ |
| 2 | 11 ½ | 2 | 4 ½ | 4 | 8 | 3 | 11 | 6 | 6 | 5 | 4 |
| 3 | 0 | 2 | 5 | 4 | 8 ½ | 3 | 11 ½ | 6 | 6 ¾ | 5 | 4 ¼ |
| 3 | 0 ½ | 2 | 5 ½ | 4 | 9 | 4 | 0 | 6 | 7 ½ | 5 | 4 ½ |
| 3 | 1 | 2 | 6 | 4 | 9 ½ | 4 | 0 ½ | 6 | 8 | 5 | 5 |
| 3 | 1 ½ | 2 | 6 ½ | 4 | 10 | 4 | 1 | 6 | 8 ¼ | 5 | 5 ¾ |
| 3 | 2 | 2 | 7 | 4 | 10 ½ | 4 | 1 ½ | 6 | 8 ½ | 5 | 6 ½ |
| 3 | 2 ½ | 2 | 7 ½ | 4 | 11 | 4 | 2 | 6 | 9 | 5 | 7 |
| 3 | 3 | 2 | 8 | 4 | 11 ½ | 4 | 2 ½ | 6 | 9 ¼ | 5 | 7 ¾ |
| 3 | 3 ¾ | 2 | 8 ¼ | 5 | 0 | 4 | 3 | 6 | 9 ½ | 5 | 8 ½ |
2Where the amount of the payment, excluding the amount of duty, is an amount not specified in the foregoing Table, and exceeds nine-pence but does not exceed six shillings and ninepence-halfpenny, the rate of duty shall be the same as on a payment of the next higher amount specified in the Table.
3Where the amount of the payment, excluding the amount of duty, exceeds six shillings and ninepence-halfpenny, the rate of duty shall be five shillings and eightpence-halfpenny, increased by a halfpenny for every halfpenny or part of a halfpenny by which the amount of the payment exceeds six shillings and ninepence-halfpenny.
