5 10 possession they were, or to have been owned A.D. 1928. (b) in respect of any hydrocarbon oils which are (5) In the case of hydrocarbon oils in or removed to a refinery the duties shall be charged on the delivery of any goods from the refinery and shall be the same as those which would be payable on the importation 15 of like goods, and there shall be allowed the same rebate as would be allowed on importation. (6) A drawback equal to the amount of the duty shown to the satisfaction of the Commissioners to have been paid in respect of the goods in question shall 20 be allowed on the exportation from the United Kingdom or the shipment or deposit in a bonded warehouse for use as ships' stores of any hydrocarbon oils, or of any article in which there is contained any hydrocarbon oil which was used as an ingredient in the manufacture or 25 preparation thereof, and on the loading into any aircraft of any such oils or articles for use on a voyage to a place outside the United Kingdom. (7) The provisions contained in the First Schedule to this Act shall have effect with respect to the duties 30 and to the drawbacks. 35 40 (8) In this Act the expression "hydrocarbon oils " means petroleum oils, coal tar, and oils produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons. (9) In this section and the next following section of this Act and in the First Schedule to this Act The expressions "the customs duty" and "the A.D. 1928. Supplementary provisions in connec tion with the duties on hydro carbon oils. Duties, drawbacks and allowances on sugar. The expression "the drawbacks" means the draw- 3.-(1) The Commissioners may by regulations under this section (a) regulate the removal to a refinery without payment of duty of imported hydrocarbon oils; 5 (b) regulate or prohibit the removal to a refinery 10 (c) prohibit the refining of hydrocarbon oils else- (d) make provision for securing payment of the duty (e) regulate the warehousing of hydrocarbon oils; 15 20 (2) If any person acts in contravention of or fails to comply with any regulations made under this section, 25 he shall be liable, at the option of the Commissioners, either to a customs penalty equal to three times the value of the goods (including duty) in respect of which the offence was committed, or to a customs penalty of one hundred pounds, and the goods in respect of which 30 the offence was committed shall be forfeited. 4. (1) As from the commencement of this section the customs duties in respect of sugar, molasses, glucose and saccharin which are chargeable with duty at the full rate shall, subject to the provisions of this section, be at 35 the rates specified in the second column of Part I. of the Second Schedule to this Act instead of at the rates theretofore in force, and section eight of the Finance Geo. 5. c. 36. Act, 1925 (which makes provision with respect to the preferential rates to be charged on sugar, molasses, 40 glucose and saccharin which are Empire products) shall 15 & 16 5 10 have effect as if the amounts specified in the third A.D. 1928. column of Part I. of the Second Schedule to this Act were substituted for the amounts specified in the second column of Part I. of the Third Schedule to that Act. (2) As from the commencement of this section drawbacks shall be paid and allowances shall be made in respect of sugar, molasses, glucose and saccharin in accordance with the provisions set out in Part II. of the Second Schedule to this Act: Provided that any reduction effected by this subsection in the rates of any drawbacks and allowances shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners that duty was paid at the rates in force before the 15 commencement of this section. 20 (3) The provisions contained in Part III. of the Second Schedule to this Act shall have effect with respect to the duties and drawbacks to be paid and allowances to be made under this section. (4) This section shall be deemed to have had effect as from the twenty-fifth day of April, nineteen hundred and twenty-eight : Provided that in the application of this section to any duty charged on manufactured or prepared goods 25 under section seven, of the Finance Act, 1901, the first 1 Edw. 7. day of July shall be substituted for the twenty-fifth day c. 7. of April. 5. The excise duty on sweets imposed by section six Increased of the Finance Act, 1927, shall, as from the twenty-fifth excise duty 30 day of April, nineteen hundred and twenty-eight, be at on sweets. the rate of one shilling and sixpence instead of one Geo. 5. c. 10. shilling for every gallon. 17 & 18 6.-(1) As from the twenty-eighth day of April, Duties on nineteen hundred and twenty-eight, the following duties mechanical 35 shall be payable on mechanical lighters :lighters. 40 (a) a customs duty of sixpence on any mechanical (b) an excise duty of sixpence on every mechanical A.D. 1928. complete by the addition of a flint, and on every mechanical lighter sent out in an incomplete state from the premises of a manufacturer of mechanical lighters: Provided that the Commissioners may, subject to 5 such conditions (if any) as they think fit to impose, exempt from duty under this section any mechanical lighters which are shown to their satisfaction to be intended to be used as parts of miners' lamps, and the component parts of any such mechanical lighters. (2) In this section the expression "mechanical lighter" means any mechanical or chemical contrivance which is portable and is intended for producing a spark or flame, whether by itself or when brought into contact with gas. (3) The Commissioners may make regulations- 10 15 (a) prohibiting the manufacture of mechanical lighters (including the assembling of parts of mechanical lighters, whether to form complete mechanical lighters or not) except by persons 20 holding a licence and having made entry for the purpose; (b) for fixing the date of the expiration of licences granted under the regulations; (c) for regulating (with a view to the securing 25 and collection of the excise duty imposed by this section) the manufacture of mechanical lighters and the removal thereof from a manufactory; (d) providing for the receipt by licensed manu- 30 facturers of mechanical lighters in an incom plete state and of parts of mechanical lighters without payment of duty; (e) for authorising the removal of mechanical lighters or component parts thereof from the 35 premises of a licensed manufacturer for export or for shipment as stores without payment of duty. (4) Provision may be made by regulations under this section for applying to the excise duty on mechanical 40 lighters and to manufacturers of mechanical lighters any 5 10 enactments relating to any duty of excise or customs A.D. 1928. and to persons carrying on any trade subject to the laws of excise. (5) If any person (a) manufactures for sale a mechanical lighter (b) being a manufacturer of mechanical lighters, (c) acts in contravention of or fails to comply with any regulation made under this section, he shall be liable in respect of each offence to an excise 15 penalty of fifty pounds, and any article in respect of which the offence was committed shall be forfeited. 7.-(1) Subject to compliance with such conditions Reduction as the Commissioners may by regulations prescribe, any of duty on negative cinematograph films which are certified by the certain negative 20 Board of Trade to satisfy the requirements of subsection (3) cinematoof section twenty-seven of the Cinematograph Films Act, graph films. 1927 (which prescribes what films shall be deemed to be 17 & 18 Geo. British films for the purposes of that Act) and parts of 5. c. 29. any films so certified shall, for the purpose of the 25 customs duties charged on cinematograph films by section three of the Finance Act, 1925, be treated as if they were blank film. (2) This section shall be deemed to have had effect as from the twenty-eighth day of April, nineteen 30 hundred and twenty-eight. buttons. 8.-(1) During a period of five years beginning on Customs the twenty-eighth day of April, nineteen hundred and duty on twenty-eight, a customs duty of an amount equal to thirty-three and one-third per cent. of the value of the 35 goods shall be payable on buttons imported into the United Kingdom. (2) In this section the expression "buttons" means buttons made of any material, and whether finished or unfinished, of a description commonly used for the 40 fastening or decorating of wearing apparel or household linen, not being buttons forming part of any other |