9.-(1.) In addition to the duties of Customs payable on tobacco imported into Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August. 1916, be charged, levied, and paid the additional duties specified in l'art I of the Second Schedule to this Act. (2) In addition to the duties of Excise payable on tobacco grown in Great Britain or Ireland there shall, as from the 22ud day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the additional duties specified in Part II of the Second Schedule to this Act. (3.) Sub-section (3) of section 83 of "The Finance (1909-10) Act, 19:0,"* and any other enactment relating to draw back on tobacco shall have effect as if the rates set out in Part III of the Second Schedule to this Act were substituted for the rates set out in Part II of the Fourth Schedule to "The Finance (1909– 10) Act, 1910," in cases where it is shown that the additional duty under this section has been paid. 10.—(1.) In addition to the duty of Customs payable on motor spirit imported into Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August, 916. be charged, levied, and paid an additional duty at the rate of 3d. per gallon. (2.) In addition to the duty of excise payable on motor spirit made in Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid an additional duty at the rate of 3d. per gallon. (3.) The like allowances and repayments shall be allowed and made in respect of the additional duties under this section as are allowed and made in respect of the duties payable under section 84 of The Finance Act (1909-10) Act, 1910." 11. (1.) In addition to the duties of Excise payable under "The Medicines Stamp Act, 1802,"The Stamp Act, 1804," and "The Medicine Stamp Act, 1812," and any Act amending those Acts, there shall be charged, levied, and paid, as from the 20th day of October, 1915, until the 1st day of August, 1916, additional duties of an amount equal in each case to that payable under the said Acts. (2.) There shall be charged, levied, and paid in respect of any medicine liable to duty under the said Acts, and on which that duty has been paid before the 21st day of October, 1915, on the first sale thereof on or after that date, an Excise duty of an amount equal to the amount of duty originally paid; and if any person sells any medicine liable to the duty payable under this provision without paying the duty, he shall be liable to an Excise penalty of 20%. 12(1.) There shall, as from the 29th day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid on any of the following articles imported into Great Britain * Vol. CIII, page 84. or Ireland the following duties of Customs (in this Act referred to as new import duties), namely: Motor-cars, including motor-bicyles and motor- Accessories and component parts of motor-cars, Clocks, watches, and the component parts of clocks An amount equal to 33 per cent. of the value of the article. Cinematograph films imported for the purpose of the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus :— Blank film, on which no picture has been impressed, Positives, i.e., films containing a picture and ready Negatives, ie., films containing a photograph from Per Linear Foot of the Standard Width of 1 Inches. s. d. 0 1 0 5 (2.) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the port of importation, and duty shall be paid on that value as fixed by the Commissioners of Customs and Excise. In the case of a motor car (including a motor bicycle and a motor tricycle) imported with tyres attached, the value of the tyres shall be deducted from the value of the car for the purpose of the charge of duty. (3.) Any dispute arising as to the proper rate of duty payable under this section shall, so far as any question of value is concerned, be referred to a referee appointed by the Treasury, and the decision of the referee shall be final and conclusive. Sections 30 and 31 of "The Customs Consolidation Act, 1876," shall, as respects any such dispute as to value, have effect as if an application for reference to a referee under this provision were substituted for the action or suit mentioned in that section. (4.) The procedure on any such reference shall be such as may be determined by rules made by the Treasury for the purpose. If the decision of the referee involves any variation in the amount of duty payable, duty shall be paid or repaid, as the case may be, so as to correspond with that decision. 13. (1.) If it is proved to the satisfaction of the Commis sioners of Customs and Excise that a new import duty has been duly paid in respect of any article, and that the article has not been used in Great Britain or Ireland, a drawback equal to the amount of duty paid shall be allowed on that article if exported as merchandise. (2.) Section 6 of "The Customs and Inland Revenue Act, 1879," shall not apply to articles liable to the new import duties, and any such articles reimported into Great Britain or Ireland after exportation therefrom shall be exempt from duty if it is shown to the satisfaction of the Commissioners of Customs and Excise either that the articles had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Exchequer : Provided that articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this provision. (3.) Where it is proved to the satisfaction of the Commissioners of Customs and Excise that any article is of a kind mainly used as an accessory or a component part which is liable to a new import duty but is imported for use for some other purpose or has been and is being exclusively used for some other purpose, the Commissioners shall, subject to such conditions. (if any) as they think fit to impose, allow the article to be imported free of duty, or repay any duty paid on importation, as the case requires. (4.) Motor cars which are proved to the satisfaction of the Commissioners of Customs and Excise to be constructed and adapted for use, and intended to be used solely as motor omnibuses or motor ambulances, or in connection with the conveyance of goods or burden in the course of trade or husbandry, or by a local authority as fire engines or otherwise for the purposes of their fire brigade service, and chassis, component parts, and accessories, which are so proved to be intended to be used solely for any such motor cars, shall not be charged with the new import duty : Provided that in such cases as the Commissioners of Customs and Excise direct, cars, chassis, accessories, or parts, as the case may be, shall not be exempted unless they are marked or stamped in such manner as the Commissioners direct or approve with some distinctive stamp or mark showing that they are only to be so used. On any transfer of a motor car or chassis which has been exempted under this provision, the transferor shall give notice of the transfer and of the name and address of the transferee to the Commissioners of Customs and Excise. If, while the duty on motor cars, motor bicycles, and motor tricycles, and accessories and component parts thereof under this Act remains in force, any person obliterates or removes any such distinctive stamp or mark, or uses any motor car, chassis, accessory, or part which has been exempted from duty under this provision for any purpose other than the purposes therein mentioned, or fails to give notice of a transfer in accordance with this provision, he shall be liable on summary conviction to a fine not exceeding 1007., or at the option of the Court to imprisonment, with or without hard labour, for a term not exceeding six months. If it is shown to the satisfaction of the Commissioners of Customs and Excise that any motor car, chassis, component part, or accessory has been, and is being, exclusively used for purposes which entitle it to an exemption from duty under this provision, the Commissioners may, subject to such conditions (if any) as they think fit to impose, repay any duty paid on the car, chassis, part or accessory on importation. (5.) The Treasury may by order exempt any articles mentioned in the order which are liable to any new import duty from that duty if they are satisfied that, having regard to the small value of the article, it is inexpedient that the duty should be charged. (6.) The Treasury may make regulations providing for the total or partial exemption for a limited period from the new import duty of any motor-cars, including motor bicycles and motor tricycles, brought into Great Britain or Ireland by persons making only a temporary stay therein. 14. For the purpose of giving veterinary surgeons an allowance or repayment of half the amount of motor spirit duty, whether payable under section 84 of "The Finance (1909-10) Act, 1910," or this Act, Part I of the Fifth Schedule to "The Finance (1909-10) Act, 1910," shall be read as if the following paragraph were added thereto, namely: 66 (5.) To a motor-car kept by a registered veterinary surgeon whilst it is being used by him for the purposes of his profession." 15.—(1.) During the continuance of the present war and for a period of twelve months thereafter, the Treasury may by order authorise the Commissioners of Customs and Excise, during any period named in the order not exceeding three months, to refuse to allow the delivery of goods or commodities for home use from ship's side or a warehouse on payment of duty in any cases where deliveries are demanded of amounts exceeding the deliveries which appear to the Commissioners to be reasonable deliveries in the circumstances. (2.) Any refusal of the Commissioners of Customs and Excise within one month before the 21st day of September, 1915, to allow the delivery of goods or commodities is hereby confirmed, and shall be as valid as if an order of the Treasury had been in force under this section. Where, by reason of the refusal of the Commissioners of Customs and Excise within the period aforesaid to allow the delivery of any goods any person has been prevented from performing any contract for the sale of, or otherwise in connection with, the goods in accordance with the terms thereof, that person shall be freed and discharged from all actions and proceedings under the contract for or in respect of his failure to perform the contract so far as due to the reason aforesaid. 16. The penalty under section 168 of "The Customs Consolidation Act, 1876" (which relates to the punishment for false declarations, &c.), shall be increased from 100l. to 500l.; and the Court may, if it thinks fit, in lieu of ordering the offender under that section to pay the penalty, order him to be imprisoned, with or without hard labour, for a term not exceeding two years. 17. (1.) The amount of the repayment to be made to the holder of a retailer's on-licence in cases to which sub-section (1) of section 9 of "The Finance Act, 1914" (Session 2)* (which provides for a reduction of licence duty where the sale of liquor is curtailed), as extended by section 6 of "The Finance Act, 1915, 't applies, shall in all cases be one-fourth part of the whole duty payable by the licence holder in respect of his licence: Provided that when the suspension in respect of which the repayment is made ceases owing to the expiration of the Act under which the suspension has been imposed, or owing to the cessation of the war, during the currency of the year for which the licence is in force, the repayment to be made for the year shall be such proportion of one-fourth of the whole duty as the expired part of the year bears to the whole year. (2.) Where in any year the hours of sale of intoxicating liquor have been restricted in any area by an order made by the Central Control Board (Liquor Traffic) by virtue of regulations made in pursuance of "The Defence of the Realm (Amendment) (No. 3) Act, 1915," the holder of a retailer's off-licence for premises within the area shall be entitled to the same repayment in respect of his licence duty as that to which the holder of a retailer's on-licence is entitled under sub-section (1) of section 9 of "The Finance Act, 1911" (Session 2), as amended by this section. (3.) The holder of a retailer's on-licence in Scotland shall not be entitled to the rebate of two-fifteenths of his licence duty under sub-section (2) of section 9 of "The Finance Act, 1914" (Session 2), as well as to the repayment of one-fourth part of his licence duty under this section; but nothing shall prevent the allowance of the rebate of two-fifteenths of his duty, after any repayment under this section ceases owing to the discontinuance of the suspension in respect of which that repayment is given. 18. Section 2 of "The Finance Act, 1912" (which relates to the distribution of payments on account of liquor licence duties in certain cases), shall cease to have effect and is hereby repealed, without prejudice to the validity of any payments made in pursuance of that section before the passing of this Act. 19. (1.) The revised and extended table, an original copy of which, marked Table I (Spirits), has been signed by the Chairman + Page 6. * Vol. CVIII, page 49. Vol. CV, page 3. |