A.D. 1924. Finance Act, 1919 (which relates to imperial preferential rates), be charged, levied and paid a from the fifth day

9 & 10

of May, nineteen hundred and twenty-four, until the Geo. 5. c. 32. first day of August, nineteen hundred and twenty-five, the following duty, that is to say:

Reduced duties on сосса.

1 Edw. 7. c. 7.

Reduced

duties on coffee, chicory, and coffee

5

2. In lieu of the duties of customs payable on cocoa imported into Great Britain or Northern Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from 10 the thirtieth day of April, nineteen hundred and twentyfour, the following reduced duties, that is to say:—

S. d.

Provided that in the application of this section to any duty charged on manufactured or prepared goods under section seven of the Finance Act, 1901, the first day of July, nineteen hundred and twenty-four, shall be 20 substituted for the thirtieth day of April, nineteen hundred and twenty-four.

3.-(1) In lieu of the duties of customs payable on coffee and chicory imported into Great Britain or Northern Ireland there shall, subject to the provisions 25 of section eight of the Finance Act 1919, be charged, substitutes. levied and paid as from the fifth day of May, nineteen hundred and twenty-four, the following reduced duties, that is to say:

(2) In lieu of the duty of excise payable on chicory there shall, as from the fifth day of May, nineteen hundred and twenty-four, be charged, levied and paid the following reduced duty, that is to say:

Chicory (raw or kiln-dried) the cwt. and so in proportion for any less quantity.

40

10

(3) In lieu of the duty of excise now payable in A.D. 1924. respect of coffee substitutes there shall, as from the fifth day of May, nineteen hundred and twenty-four, be charged, levied and paid on any article or substance 5 prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following reduced duty, that is to say:

15

20

s. d.

For every quarter of a pound of any
such article, substance or mixture,
which is sold or kept for sale in
Great Britain or Northern Ireland - 0 01/2

(4) For the rates of drawback on coffee and chicory and mixtures of coffee and chicory specified in sub

section (4) of section three of the Finance Act, 1922, 12 & 13 there shall be substituted the following reduced rates, Geo. 5. c. 17. that is to say:

S. d.

30

35

40

Provided that

(i) in the case of the drawback on chicory and
on mixtures of coffee and chicory, the rate
thereof shall, if the duty paid on the chicory,
or on the chicory or any part of the chicory
contained in the mixture, as the case may be,
was either the customs duty at the reduced
rate payable under section eight of the
Finance Act, 1919, or the excise duty, be nine
shillings instead of eleven shillings; and

(ii) the reduction of rates under this subsection
shall not have effect in relation to any goods
as respects which it is shown to the satisfac-
tion of the Commissioners of Customs and
Excise that duty was paid at the rate in
force before the fifth day of May, nineteen
hundred and twenty-four.

A.D 1924.

Reduced customs

duties on sugar.

1 Edw. 7. c. 7.

Reduced excise

duties on sugar.

4. In lieu of the present customs duties, drawbacks and allowance in respect of sugar, molasses, glucose and saccharin there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from the thirtieth day of April, nineteen hundred 5 and twenty-four, the duties specified in the second column of Part I. of the First Schedule to this Act, and there shall, as from the date aforesaid, be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and 10 as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in Part III. of the said Schedule:

Provided that in the application of this section to any duty charged on manufactured or prepared goods 15 under section seven of the Finance Act, 1901, the first day of July, nineteen hundred and twenty-four, shall be substituted for the thirtieth day of April, nineteen hundred and twenty-four.

5.-(1) In lieu of the present excise duties, draw- 20 backs and allowance in respect of sugar, molasses, glucose and saccharin there shall, as from the thirtieth day of April, nineteen hundred and twenty-four, be charged, levied and paid the duties specified in the third column of Part I. of the First Schedule to this 25 Act, and there shall, as from the date aforesaid, be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in 30 Part III. of the said Schedule.

(2) The provisions of Part III. of the First Schedule 5 & 6 Geo. 5. to the Finance (No. 2) Act, 1915, shall apply to the excise duties under this section.

c. 89.

Rate of entertain

6 & 7 Geo. 5. c. 11.

6. (1) As from the second day of June, nineteen 35 hundred and twenty-four, entertainments duty within ments duty. the meaning of the Finance (New Duties) Act, 1916, shall cease to be chargeable on payments for admission to an entertainment where the amount of the payment for admission does not exceed sixpence, and, where the 40 amount of the payment for admission, excluding the amount of the duty, exceeds sixpence, the duty shall be charged at the rate set out in the Second Schedule to this Act.

(2) Where a person who has made a payment for A.D. 1924 admission to an entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment for admission in respect of 5 the same entertainment, there shall for the purposes of entertainments duty, be deemed to have been one payment of an amount equal to the aggregate amount of the several payments.

(3) The provisions of this section shall have effect 10 in relation to any payment made before the said second day of June for admission to an entertainment to be held on or after that date as if the payment had been made on or after that date, and where duty has been charged on any such payment at the rate in force before 15 that date the person by whom the duty was paid shall be entitled to repayment of the difference between the amount actually paid and the amount (if any) which would have been chargeable on the said payment if it had been made on or after that date.

20

25

30

7. The additional duties of excise imposed by Continuasection eleven of the Finance (No. 2) Act, 1915, upon tion of inmedicines liable to duty shall continue to be charged, creased levied and paid until the first day of August, nineteen duties. hundred and twenty-five.

medicine

8. The new import duties imposed by Part I. of the ContinuaFinance (No. 2) Act, 1915, shall, subject to the provi- tion of new sions of section eight of the Finance Act, 1919, continue import to be charged, levied and paid until the first day of August, nineteen hundred and twenty-four.

duties until 1st August, 1924.

waters.

9.-(1) As from the first day of August, nineteen Repeal of hundred and twenty-four, the excise duty chargeable duty on under section four of the Finance (New Duties) Act, certain table 1916, as amended by section eleven of the Finance Act, 6 & 7 Geo. 5. 1916, and section five of the Finance Act, 1923, at the c. 11. 35 rate of twopence per gallon on certain table waters sold 6 & 7 Geo.f5. or kept for sale in Great Britain or Northern Ireland, c. 24. and the customs duty chargeable at the rate of fourpence per gallon on certain imported table waters and at the rate of twopence per gallon on herb beer, shall cease.

40 (2) Where by reason of the foregoing provisions of this section a person who is the holder of a licence authorising him to carry on the business of a manufacturer for sale of table waters ceases before the

13 & 14
Geo. 5. c. 14.

A.D. 1924. expiration of the period for which the licence was granted to require such a licence he shall, on surrendering his licence, be entitled to obtain from the Commissioners of Customs and Excise repayment of such part of the duty paid on the licence as bears to 5 the full amount of that duty the same proportion as the unexpired portion of the period for which the licence was granted bears to the whole of that period.

c. 11.

(3) The power of an officer of Customs and Excise 6 & 7 Geo. 5. under subsection (2) of section six of the Finance 10 (New Duties) Act, 1916, to enter any premises or place in which any table waters liable to duty are made, prepared, sold or kept for sale shall apply to any premises or place in which any table waters which would have been liable to duty if this section had not 15 been passed are made, prepared, sold or kept for sale.

Amendment 10. (1) The Commissioners of Customs and Excise as to methy- may by regulations prescribe what substances or comlated spirits. binations of substances are to be mixed with spirits for the

43 & 44 Vict. c. 24.

purpose of methylation in the making of power methy- 20
lated spirits, industrial methylated spirits and mineralised
methylated spirits respectively, and the proportions in
which those substances or combinations of substances
are to be used, and any such regulations may make
different provision with respect to different kinds of 25
any of the classes of methylated spirits aforesaid.

(2) Section one hundred and twenty of the Spirits
Act, 1880 (which provides that an authority to receive
methylated spirits for use in any art or manufacture
shall not be granted until the applicant has given certain 30
security), shall have effect as though the security
required to be given by the applicant included the
requirement that he will observe such special conditions
as the Commissioners of Customs and Excise may con-
sider necessary for preventing the methylated spirits, or 35
any product of the art or manufacture, being used as a
beverage.

(3) Section one hundred and thirty of the Spirits Act, 1880 (which imposes a penalty on the preparation, sale or use of methylated spirits or methylic alcohol as 40 a beverage or medicine for internal use), shall have effect as though the references therein to methylated spirits or methylic alcohol included references to mixtures containing methylated spirits or methylic alcohol.