Finance Act 1932

1. Introductory Text

2. PART I Customs and Excise

   1. 1. Duties on tea

   2. 2. Duties on certain colonial sugar, molasses, and c

   3. 3. Excise duties on sugar, molasses, and c

   4. 4. Rates of drawback on certain sugar and molasses

   5. 5. Additional and substituted customs duties on articles made wholly or partly of silk or artificial silk

   6. 6. Repeal of subs. (2) of s. 5 of 16 and 17 Geo. 5. c. 22

   7. 7. Power to remove goods from Schedule 1 of 22 and 23 Geo. 5. c. 8

   8. 8. Power to revoke Orders in Council made under s. 5 of 22 and 23 Geo. 5. c. 8

   9. 9. Further provision for drawback of duties under Part I of 22 and 23 Geo. 5. c. 8

   10. 10. Exemption of certain machinery from duties under 22 and 23 Geo. 5. c. 8

   11. 11. Penalty on misdescribing liquor as spirits

   12. 12. Penalty on misdescribing substances as beer

   13. 13. Amendment in respect of duties for licences on motor bicycles

   14. 14. Effect for purpose of s. 14 of 12 and 13 Geo. 5 c. 17 of change of user, and c, of mechanically propelled vehicles

3. PART II Income Tax

   1. 15. Income tax for 1932-33

   2. 16. Higher rates of income tax for 1931-32

   3. 17. Tax in respect of voluntary pensions

   4. 18. Additional deductions in case of machinery and plant

   5. 19. Extension of period for carrying forward losses in certain cases

   6. 20. Extension of relief under s. 32 of 8 and 9 Geo. 5. c. 40, in respect of certain insurance premiums to premiums on insurances made with certain underwriters

4. PART III National Debt

   1. 21. Provision as to permanent annual charge for National Debt for 1932-33

   2. 22. Charge of 4 per cent. Consols sinking fund on Consolidated Fund

   3. 23. Extension of 5 and 6 Geo. 5. c. 93. s. 5 to Isle of Man

5. PART IV Exchange Equalisation Account

   1. 24. Establishment of Exchange Equalisation Account

   2. 25. Application of Account, transfers thereto, and c

   3. 26. Winding up of Account

6. PART V Miscellaneous

   1. 27. Suspension of land value tax

   2. 28. Power to make advances to Road Fund for meeting expenditure in connection with expedited schemes

   3. 29. Power to grant compensation allowances to certain collectors of taxes on determination of appointment

   4. 30. Stamp duty in respect of audit by district auditors

   5. 31. Construction, short title and extent

7. 1. FIRST SCHEDULE

      Customs Duties on Colonial Sugar, Molasses, &c

   2. SECOND SCHEDULE

      Excise Duties on Sugar, Molasses, &c

   3. THIRD SCHEDULE

      Scales of Drawback on certain Sugar and Molasses