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Customs And Excise

Volume 486: debated on Tuesday 10 April 1951

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1. Hydrocarbon oils ( Customs and Excise)

Resolved:

That as from six o'clock in the evening of the tenth day of April, nineteen hundred and fifty-one, there shall be an increase of four-pence halfpenny a gallon—
  • (a) in the rate of the duty of customs on hydrocarbon oils; and
  • (b) in each of the rates of the rebate allowed on the delivery for home consumption of hydrocarbon oils other than light oils;
  • and the provisions of section two of the Finance Act, 1950, as to the rates of the excise duty and rebate on hydrocarbon oils (under which those rates depend on that of the customs duty on hydrocarbon oils) shall have effect accordingly.
    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

    2. Petrol substitutes ( Rate of excise duty)

    Resolved:

    That as from six o'clock in the evening of the tenth day of April, nineteen hundred and fifty-one, there shall be an increase of four-pence halfpenny a gallon in the rate of the duty of excise imposed by section three of the Finance Act, 1950, on petrol substitutes.
    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

    3. Power methylated spirits ( Excise)

    Resolved:

    That as from the eleventh day of April, nineteen hundred and fifty-one, the rate of the duty of excise on spirits used for making power methylated spirits shall be the same as that at which the duty of customs on hydrocarbon oils is for the time being chargeable.
    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

    4. Entertainments ( Excise)

    Resolved:

    That, as respects payments for admission to entertainments held on or after the fifth day of August, nineteen hundred and fifty-one, other than payments made before the eleventh day of April in that year, entertainments duty shall be charged according to the scale set out in the Table below, except in the case of entertainments chargeable at reduced rates by virtue of subsection (3) of section one of the Finance Act, 1935, or at intermediate rates by virtue of section fifteen of the Finance Act, 1950; and references in the last mentioned section to the full rate of the duty shall be construed accordingly.

    TABLE

    Amount of Payment

    Rate of Duty

    Where the amount of the payment, excluding the amount of duty—
    exceeds:s.d.
    5d. and does not exceed 7d.1
    7d. and does not exceed 8d.2
    8d. and does not exceed 8½d.
    8½d. and does not exceed 9d.5
    9d. and does not exceed 10½d.
    10½d. and does not exceed 11½d.
    11½d. and does not exceed 1s. 0½d.10½
    1s. 0½d. and does not exceed 1s. 1d.11
    1s. 1d. and does not exceed 1s. 4½d.1
    1s. 4½d. and does not exceed 1s. 5d.11
    1s. 5d. and does not exceed 1s. 8d.13
    1s. 8d. and does not exceed 1s. 8½d.1
    1s. 8½d. and does not exceed 1s. 9d.16
    1s. 9d. and does not exceed 1s. 9½d.1
    1s. 9½d. and does not exceed 2s. 0d.19
    2s. 0d. and does not exceed 2s. 0½d.1
    2s. 0½d. and does not exceed 2s. 2d.110
    2s. 2d. and does not exceed 2s. 2½d.110½
    2s. 2½d. and does not exceed 2s. 6d.23
    2s. 6d. and does not exceed 2s. 6½d.2
    2s. 6½d. and does not exceed 3s. 0d.29
    3s. 0d. and does not exceed 3s. 0½d.2
    3s. 0½d. and does not exceed 3s. 5d.211
    3s. 5d. and does not exceed 3s. 5½d.211½
    3s. 5½d. and does not exceed 4s. 2d.38
    4s. 2d. and does not exceed 4s. 2½d.3
    4s. 2½d. and does not exceed 4s. 11.47
    4s. 11 d. and does not exceed 5s. 6d.50
    5s. 6d. and does not exceed 5s. 11d.55
    5s. 11d. and does not exceed 6s. 5d.57
    6s. 5d. and does not exceed 6s. 11 d.61
    6s. 11d. … 6s. 1d. for the first 6s. 11d. and 3d. for every 3d. or part of 3d. over 6s. 11d.

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

    5. Key industry duty ( Continuation)

    Resolved:

    That the duties of customs chargeable under Part I of the Safeguarding of Industries Act, 1921, for a period expiring on the nineteenth day of August, nineteen hundred and fifty-one, shall continue to be chargeable for a further period of three years from the said day.

    6. Mechanical lighters ( Extension of excise duty)

    Resolved:

    That as from the eleventh day of April, nineteen hundred and fifty-one, for all purposes of section six of the Finance Act, 1928, relating to the excise duty on mechanical lighters,—
  • (a) any prescribed component of a mechanical lighter, or assembly which includes such a component (other than an assembly forming a complete mechanical lighter or a mechanical lighter which could be made complete by the addition of a flint) shall be deemed to be a mechanical lighter, but incomplete; and
  • (b) any reference to a manufacturer of mechanical lighters shall include a person by whom any such component or assembly has been manufactured in the course of a business carried on by him, notwithstanding that he has not carried on the manufacture at a time when such a component or assembly is deemed to be a mechanical lighter.
  • For this purpose the expression prescribed component means, in relation to any class or description of mechanical lighters, such one of the component parts of a lighter of that class or description as the Treasury may by order designate except that, until otherwise provided by such an order, the prescribed component of a lighter appearing to the Commissioners of Customs and Excise to be constructed solely for the purpose of igniting gas for domestic use shall, in the case of electrical lighters and flint lighters, be the stem (of the electrical lighter) and the frame (of the flint lighter), whether a rigid frame or a spring frame.
    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

    7. Valuation of goods for customs duties

    Resolved:

    That it is expedient to make further provision for the valuation of imported goods for the purpose of any enactment for the time being in force under which a duty of customs is chargeable on the goods by reference to their value (but not so as to affect the law relating to purchase tax), and to make consequential provision as respects any drawback of a duty of customs so chargeable.