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(1)Sections one to three of the Finance Act, 1950 (which relate to the duties of customs and excise on hydrocarbon oils and to the duty of excise on petrol substitutes), and section one of the Finance Act, 1951, so far as it relates to the excise duty on spirits used for making power methylated spirits shall have effect as if in subsection (1) of section one of the said Act of 1950, as originally enacted, (which relates to the rate of customs duty on hydrocarbon oils and indirectly determines the rates of the other duties) for the words from " eighteen pence a gallon " onwards there were substituted the words " two shillings and sixpence a gallon ".
(2)In subsection (2) of section one of the said Act of 1950, as originally enacted, (which relates to the rates of the customs rebates allowed on the delivery for home consumption of heavy oils) for the words from " eighteen pence a gallon " to the end of paragraph (a) there shall be substituted the words " two shillings and sixpence a gallon ", and for the words from " seventeen pence a gallon " to the end of paragraph (b) there shall be substituted the words " two shillings and fivepence a gallon ".
(3)The amount of the allowance payable under subsection (4) of section eight of the Finance (No. 2) Act, 1945, in respect of indigenous oils used in a refinery shall, in the case of oils charged with the excise duty on their removal to a refinery, be determined by reference to the rates in force for the customs duty and rebates at the time of that removal, instead of by reference to the rates in force when the oils are used.
(4)This section shall have effect as from six o'clock in the evening of the eleventh day of March, nineteen hundred and fifty-two.
(1)There shall be three scales of entertainments duty, of which the lowest (to be known as the first scale) shall consist of the reduced rates set out in the Seventh Schedule to the Finance Act, 1948, the next (to be known as the second scale) shall be the scale set out in Part I of the First Schedule to this Act, and the highest (to be known as the third scale) shall be the scale set out in Part II of the said First Schedule:
Provided that as respects payments for admission to entertainments held before the twenty-seventh day of July, nineteen hundred and fifty-two the third scale shall consist of the full rates set out in the First Schedule to the Finance Act, 1951.
(2)The first scale shall be applicable in the case of any entertainment where all the performers whose words or actions constitute the entertainment are actually present and performing and the entertainment consists solely of one or more of the following items, namely—
(a)a stage play,
(b)a ballet (whether a stage play or not),
(c)a performance of music,
(d)an eisteddfod,
(e)a lecture,
(f)a recitation,
(g)a music-hall or other variety entertainment,
(h)a puppet or marionette show,
(i)a circus, a travelling show or a menagerie.
(3)The third scale shall be applicable in the case of any entertainment which consists of or includes any item being a reproduction of the words or actions of performers not actually present and performing or of other events, scenes or objects (whether real or imaginary) or a reproduction of a musical performance.
(4)The second scale shall be applicable in the case of any entertainment which consists of or includes racing, games, other sports or an exhibition, being an entertainment not falling within either of the two last foregoing subsections, and in the case of any other entertainment not falling within either of those subsections.
(5)Section fifteen of the Finance Act, 1950 (which provide for a reduction of duty in the case of entertainments consisting of a cinematograph exhibition together with certain other items) shall have effect as if for references to duty chargeable at the reduced rates and at the full rates respectively there were substituted references to duty chargeable on the first scale and on the third scale respectively; and in subsection (2) of section sixteen of that Act (which charges duty at the reduced rates in the case of certain entertainments which would be exempted but for including items chargeable at the reduced rates) for the words " at reduced rates by virtue of the said subsection (3) " there shall be substituted the words " on the first scale " and for the words " the said subsection (3) " there shall be substituted the words " subsection (2) of section two of the Finance Act, 1952 ".
(6)In so far as the provisions of this section charging duty on the second scale provide for reductions of entertainments duty, they shall apply, and be deemed to have applied, as respects payments for admission (whenever made) to entertainments held on or after the thirtieth day of March, nineteen hundred and fifty-two; and where entertainments duty has been charged on any payment made before the commencement of this Act, and by virtue of this section the duty should have been charged at a lower rate than that at which it was in fact charged, the person by whom the duty was paid shall be entitled to repayment of the amount of the overcharge.
(7)In so far as the provisions of this section charging duty on the second scale provide for increases of entertainments duty, they shall apply, and be deemed to have applied, as respects payments for admission to entertainments held on or after the thirteenth day of September, nineteen hundred and fifty-two, other than payments made before the twelfth day of March in that year.
(8)For the purposes of this section—
(a)the expression " reproduction ", in relation to any matter, means that it is reproduced by one or more of the following means, that is to say, by the use of any description of record of sound, by means involving the use of cinematography, or from an apparatus which receives, or is associated with an apparatus which receives, matter transmitted from elsewhere;
(b)the expression " music " includes both instrumental and vocal music, and the expression " musical" shall be construed accordingly;
(c)the expression " stage play " has the meaning assigned to it by section twenty-three of the Theatres Act, 1843, except that it includes theatrical representations in booths and shows to which that Act does not apply by virtue of the proviso to that section;
and for the purposes of subsections (2) to (4) of this section a reproduction of music shall be disregarded where it is played at the beginning or end of an entertainment or in any interval between items of an entertainment, and the total time taken by music so played on any day amounts to less than one quarter of the total time taken by the entertainment or entertainments given in the premises in question on that day, or where it is played only as an accompaniment to, or incidentally to, another item.
(9)Nothing in this section shall affect the enactments relating to entertainments duty in so far as they provide for exemption from that duty or for any other matter which does not relate to the rates of duty.
(10)The enactments specified in Part II of the Fourteenth Schedule to this Act are repealed, subject to and in accordance with the following provisions:—
(a)in so far as any such enactment provides for reduced rates of duty in the case of entertainments falling within subsection (4) of this section, the repeal shall not affect duty in respect of such entertainments held before the thirteenth day of September, nineteen hundred and fifty-two;
(b)in so far as any such enactment provides for the full rates of duty in the case of entertainments falling within subsection (4) of this section, the repeal shall have effect, and be deemed to have had effect, as respects such entertainments held on or after the thirtieth day of March, nineteen hundred and fifty-two, and as respects payments for admission to such entertainments so held whenever made;
(c)notwithstanding anything in the last foregoing paragraph, the repeal of the First Schedule to the Finance Act, 1951 shall not affect duty in respect of entertainments held before the twenty-seventh day of July, nineteen hundred and fifty-two.
(1)An entertainment consisting of one or more of the items specified in subsection (1) of section eight of the Finance Act, 1946 (which subsection exempts an entertainment consisting of one or more of certain specified items which is provided by a body not conducted or established for profit whose aims, objects and activities are partly educational), shall be treated as not falling within the said subsection (1) if it is a music-hall or other variety entertainment.
(2)This section shall apply, and be deemed to have applied, as respects payments for admission to entertainments held on or after the twelfth day of March, nineteen hundred and fifty-two, other than payments made before that day.
(1)For the purposes of section six of the Finance (No. 2) Act, 1947 (which imposes the pool betting duty), and of the Fifth Schedule to that Act, any bet shall be deemed to be made by way of pool betting unless it is a bet at fixed odds.
(2)A bet is a bet at fixed odds within the meaning of this section only if each of the persons making it knows or can know, at the time he makes it, the amount he will win, except in so far as that amount is to depend on the result of the event or events betted on, or on any such event taking place or producing a result, or on the numbers taking part in any such event, or on the starting prices or totalisator odds for any such event, or on there being totalisator odds for any such event, or on the time when his bet is received by any person with or through whom it is made.
In this subsection the expression " starting prices " in relation to any event means the odds ruling at the scene of the event immediately before the start, and the expression " totalisator odds " in relation to any event means the odds paid on bets made by means of a totalisator at the scene of the event.
(3)A bet made with or through a person carrying on a betting business in the course of that business shall be deemed not to be a bet at fixed odds within the meaning of this section if the winnings of the person by whom it is so made consist or may consist in whole or in part of something other than money.
In this subsection the expression " betting business " means a business of receiving or negotiating bets.
(4)In the enactments relating to the pool betting duty references to winnings shall include winnings of any kind, and references to amount and to payment in relation to winnings shall be construed accordingly.
(5)For the purposes of the pool betting duty any payment which entitles a person to make a bet by way of pool betting shall, if he makes the bet, be treated as stake money on the bet, and this subsection shall apply to any payment entitling a person to take part in a transaction which is, on his part, only not a bet made by way of pool betting by reason of his not in fact making any stake, as if the transaction were such a bet, and the transaction shall accordingly be treated as a bet for the purposes of the pool betting duty.
(6)Nothing in this section shall be taken to restrict the operation of any previous enactment defining pool betting for the purposes of the pool betting duty.
(7)This section shall have effect as respects bets made at any time by reference to any event taking place on or after the fifteenth day of July, nineteen hundred and fifty-two, and subsections (1) and (2) of this section shall also have effect as respects bets made at any time by reference to any event taking place before the said day but after the twenty-first day of March, nineteen hundred and fifty-two.
(8)Paragraph 2 of the Fifth Schedule to the Finance (No. 2) Act, 1947 (which provides for the regulation of pool betting businesses for the purposes of the duty), shall have effect in relation to a person to whom it applies by virtue only of this section with the substitution for the references in sub-paragraphs (a) and (b) to the twenty-eighth day of December, nineteen hundred and forty-seven, and the fourth day of January, nineteen hundred and forty-eight, respectively of references to the fifteenth day and the twenty-second day of July, nineteen hundred and fifty-two.
(1)With a view to protecting the revenue derived from the pool betting duty, it shall be an offence under this section for any person—
(a)to conduct in Great Britain any business or agency for the negotiation, receipt or transmission of bets to which this section applies; or
(b)knowingly to issue, circulate or distribute in Great Britain, or have in his possession for that purpose, any advertisement or other document inviting or otherwise relating to the making of such bets.
(2)This section applies to all bets made by way of pool betting, except (in the case of bets not made by means of a totalisator) where the promoter of the betting is in Great Britain or the promoter of the betting is in Northern Ireland and the bets are such as to be chargeable with a duty corresponding to the pool betting duty under an Act of the Parliament of Northern Ireland, or (in the case of bets made by means of a totalisator) where the totalisator is in Great Britain.
(3)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a fine not exceeding one hundred pounds or, in the case of a second or subsequent conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding two hundred pounds or to both ; or
(b)on conviction on indictment, to a fine not exceeding five hundred pounds or, in the case of a second or subsequent conviction, to imprisonment for a term not exceeding one year or to a fine not exceeding seven hundred and fifty pounds or to both.
(4)A person who makes or tries to make a bet by way of pool betting, or who gets or tries to get any advertisement or other document given or sent to him, shall not be guilty of an offence by reason of his thereby procuring or inciting some other person -to commit, or aiding or abetting the commission of, an offence under this section.
(5)For the purposes of this section the expression " bets made by way of pool betting," the expression " promoter " and the expression " totalisator " have the same meanings as they have for the purposes of section six of the Finance (No. 2) Act, 1947.
(6)This section shall come into force on the fifteenth day of August, nineteen hundred and fifty-two.
(1)The following provisions of this section shall have effect with a view to making permanent certain provisions as to imperial preference on sugar, molasses, glucose and saccharin which under section seven of the Finance Act, 1948, are limited to expire at the end of August, nineteen hundred and fifty-two, and to making consequential provision about the excise duties thereon.
(2)Subject to the next following subsection, sugar, molasses, glucose and saccharin, if Empire products, shall continue (while this subsection has effect) to be charged respectively with customs duties at preferential rates representing the full rates of the customs duty for the time being in force reduced by the respective amounts of the general preferential reductions specified in the Second Schedule to this Act, instead of at the preferential rates provided for by subsection (1) of section eight of the Finance Act, 1919, and subsections (2) and (3) of the said section eight shall apply accordingly:
Provided that, if at any time the full rate of the customs duty chargeable in respect of any article is decreased so as to be equal to or less than the amount of the general preferential reduction for that article, the article, if an Empire product, shall be free of duty.
(3)The customs duty in respect of certificated colonial sugar shall, notwithstanding the last foregoing subsection, be at the rates specified in Part II of the Fourth Schedule to the Finance Act, 1949, and the provisions of section one of the Finance Act, 1934, relating to drawback shall have effect with the substitution of a reference to a rate specified in the said Part II for the reference to a rate specified in Part I of the First Schedule to the said Act of 1934.
(4)There shall continue (while this subsection has effect) to be charged in respect of sugar, molasses, glucose and saccharin duties of excise at the rates specified in Part III of the Fourth Schedule to the Finance Act, 1949, and the provisions contained in Part III of the Second Schedule to the Finance Act, 1928, shall have effect with respect to those duties as they had effect with respect to the corresponding duties of excise chargeable immediately before the coming into force of this section.
(5)For the purposes of this section the expression " Empire product" has the same meaning as it has for the purposes of section eight of the Finance Act, 1919, and the Second Schedule to this Act is to be construed in accordance with paragraph 9 of Part III of the Second Schedule to the Finance Act, 1928.
(6)For the purposes of this section the expression " certificated colonial sugar " means sugar (being an Empire product) which is shown to the satisfaction of the Commissioners of Customs and Excise to have been consigned from and grown, produced or manufactured in, any of the countries and territories hereinafter mentioned and is accompanied by a quota certificate, that is to say, a certificate issued by the Secretary of State (whether under this section or under section one of the Finance Act, 1934) certifying that the sugar forms part of the quantity of sugar which may be imported from those countries and territories at the rates specified in Part II of the Fourth Schedule to the Finance Act, 1949; but quota certificates shall not be so issued in any financial year in respect of more than five hundred and twenty-five thousand tons of sugar.
The countries and territories referred to in this subsection are any colony other than Southern Rhodesia, any territory under Her Majesty's protection and any trust territory to which section five of the Import Duties Act, 1932, for the time being applies by virtue of an Order in Council made thereunder.
(7)This section shall have effect, and the enactments specified in Part III of the Fourteenth Schedule to this Act are repealed, from the first day of September, nineteen hundred and fifty-two.
(1)From the beginning of the year nineteen hundred and fifty-three, the rate of the annual duty under the Vehicles (Excise) Act, 1949, in respect of a mechanically propelled vehicle chargeable under section six (other than an electrically propelled vehicle) shall be twelve pounds ten shillings irrespective of the date of the vehicle's first registration, except that in the case of vehicles registered under the Roads Act, 1920, for the first time before the first Jay of January, nineteen hundred and forty-seven, the rate shall be nine pounds for vehicles not exceeding six horse power, and ten pounds ten shillings for vehicles exceeding six horse power but not exceeding seven horse power; and accordingly in the Fifth Schedule to that Act for paragraph 2 there shall be substituted the following paragraph:—
| “£ | s. | d. | |
|---|---|---|---|
| 2. Other vehicles— | |||
| (a) vehicles not exceeding 6 horse power if registered under the Roads Act, 1920, for the first time before the first day of January, nineteen hundred and forty-seven | 9 | 0 | 0 |
| (b) vehicles exceeding 6 horse power but not exceeding 7 horse power, if registered as aforesaid | 10 | 10 | 0 |
| (c) vehicles not included in the foregoing sub-paragraphs | 12 | 10 | 0.” |
(2)From the beginning of the year nineteen hundred and fifty-three a vehicle which is constructed or adapted for use for the conveyance of goods or burden, but is not used for the conveyance thereof for hire or reward or for or in connection with a trade or business (including the performance, by a local or public authority of its functions)—
(a)if its unladen weight exceeds twelve hundredweight, shall not be treated for the purposes of the Vehicles (Excise) Act, 1949, as a goods vehicle ; and
(b)if its unladen weight does not exceed twelve hundred weight, shall not be chargeable with any duty under subsection (2) of section five of that Act in respect of any use thereof for drawing a trailer ;
and section twenty-six of that Act shall apply for the purpose of determining the unladen weight of any vehicle for the purposes of this subsection as it applies for the purpose of determining the unladen weight of a goods vehicle for the purposes of section five of that Act.
(3)The Minister of Transport may by regulations made by statutory instrument provide that, in such cases and subject to such conditions as may be prescribed by the regulations, a mechanically propelled vehicle shall not be chargeable with any duty under the Vehicles (Excise) Act, 1949, by reason of any use made of it for the purpose of a public or local authority's functions in connection with civil defence as defined in the Civil Defence Act, 1948.
(4)In subsection (1) of section fifteen of the Vehicles (Excise) Act, 1949 (which penalises the use on public roads of unlicensed vehicles unless exempted from duty under section seven of that Act), the reference to section seven of that Act shall include a reference to any enactment under or by virtue of which vehicles are exempted from duty under that Act.
(5)For the purposes of section ten of the Vehicles (Excise) Act, 1949 (which relates to trade licences), a person who carries on a business consisting wholly or mainly of collecting and delivering mechanically propelled vehicles, and not including any other activities except activities as a manufacturer or repairer of, or dealer in, mechanically propelled vehicles, shall be deemed to be a dealer in mechanically propelled vehicles.
This subsection shall be deemed always to have had effect.
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