1 Spirits (Excise)

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Resolved:

"That no allowance shall be paid—

(a) under Section three of the Customs and Inland Revenue Act, 1885, in respect of plain British spirits exported from or used in, or spirits in the nature of spirits of wine exported from or used or deposited in, a customs or excise warehouse; or

(b) under Section six of the Finance Act, 1.895, in respect of spirits used for methylation which are removed from a place of methylation and exported; or

(c) under Section one of the Revenue Act, 1906, in respect of spirits (including methylic alcohol) used by an authorised methylator or received by any person for use in any art or manufacture under Section eight of the Finance Act, 1902; or

(d) under Section three of the Revenue Act, 1906, in respect of spirits of wine exported direct from the premises of a person licensed to rectify or compound spirits;

and Sub-section (5) of Section forty-six of the Spirits Act, 1880 (which provides for an allowance for wastage of spirits in a distiller's spirit store) shall cease to have effect, and provision shall be made by regulations of the Commissioners of Customs and Excise in lieu of the provisions of Sub-section (1) of Section sixty-six of the Spirits Act, 1880 (which relates to deficiencies occurring in warehouse)."

2. MECHANICALLY PROPELLED VEHICLES (CHARGE OF EXCISE DUTY BY REFERENCE TO CYLINDER CAPACITY INSTEAD OF HORSE-POWER).

Resolved:

"That—

(a) the duty of excise in respect of a mechanically propelled vehicle, being a vehicle which derives its motive power wholly from an internal combustion engine worked by a cylinder or cylinders and which is chargeable with such duty under paragraph 6 of the Second Schedule to the Finance Act, 1920, by reference to its horse-power, shall, in the case of such a vehicle registered under the Roads Act, 1920, for the first time on or after such date as may be fixed by order of the Treasury, be charged by reference to the cylinder capacity of the vehicle, calculated in accordance with regulations made by the Minister of War Transport, instead of by reference to its horse-power;

(b) for the purposes of this Resolution a unit of cylinder capacity shall be one hundred cubic centimetres;

(c) the duty to be charged in respect of such a vehicle so registered shall be charged at a rate for each unit or part of a unit of cylinder capacity equal to four-fifths of the rate fixed by the said paragraph 6 for each unit or part of a unit of horse-power, so however that, in a case in which duty so charged would be less than duty charged at the rate fixed by the said paragraph 6 for a vehicle not exceeding six horse-power, the rate of the duty in respect of the vehicle shall be the last-mentioned rate;

(d) it is expedient to extend references to horse-power in the Finance Act, 1920, and other enactments so as to include references to cylinder capacity."

Volume 414: debated on Tuesday 23 October 1945