§ Considered in Committee.
§ [Mr. WHITLEY in the Chair.]
§ Clause 1 (Continuation of Customs Duties Imposed Under 5 6 Geo. 5, c. 89); Clause 2 (Continuation of Temporary Excise Duties Imposed Under 5 b" Geo. 5, c. 89); and Clause 3 (Increased Duties on Spirits), ordered to stand part of the Bill.
§ CLAUSE 4..—(Reduction and Allowance of Duty in Respect of Spirits Used in Medical Preparations or for Scientific Purposes.)
§ (1)In the case of any mixture, compound or preparation which, on importation, is charged with duty in respect of the spirit contained in it, or used in its preparation or manufacture, the duties specified in Part I. of the First Schedule to this Act shall be reduced by the sum of fifteen shillings and three pence, and the additional duty specified in Part II. of that Schedule shall not be charged, if the mixture, compound, or preparation is one which is recognised by the Commissioners of Customs and Excise as being used for medical purposes.
§ (2)If any person proves to the satisfaction of the Commissioners of Customs and Excise that any spirits in respect of which the duties imposed by this Act have been paid have been delivered to him and used solely in the manufacture or preparation of any article recognised by the Commissioners as being used for medical purposes, or have been used for scientific purposes, he shall, subject to such Regulations as the Commissioners of Customs and Excise may prescribe, be entitled to obtain from the Com missioners repayment of the sum of fifteen shillings and threepence in respect of every gallon computed at proof of spirits so used, and shall also, if he proves to the satisfaction of the Commissioners that the spirits so used were spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915, did not apply, be entitled to obtained from the Commissioners repayment of the amount of the additional duty in respect of immature spirits (if any) paid under this Act in respect of the spirits.
§ (3)Regulations made under this Section may provide that a person shall not be entitled to claim repayment unless he has kept such books and taken such account of Stock as may be pre- 1258 scribed by the Regulations, and may apply to any such person any of the enactments relating to any duty of customs or excise and to persons carrying on any trade subject to the laws of excise, and may contain such other provisions as the Commissions of Customs and Excise may consider necessary for the protection of the revenue.
§ (4) If any person contravenes or fails to comply with the Regulations made by the Com missioners under this Section, or if any person for the purpose of obtaining any repayment of duty under this Section or in connection with any application for any such repayment, makes any false statement or false representation, he shall in respect of each offence be liable to an excise penalty of five hundred pounds.
§ The CHANCELLOR of the EXCHEQUER (Mr. Bonar Law)I beg to move, in Sub-section (1), after the word "pence" ["three pence, and the additional"], to insert the words "or if the mixture, compound, or preparation is entered in such' a, manner as to indicate that the strength is not to be tested, by the sum of one pound and sixpence."
§ Mr. BONAR LAWThe object of the Amendment is to carry out a promise that my right hon. Friend made in 1906 to make no difference in the schedules with regard to these preparations.
§ Amendment agreed to.
§ Clause, as amended, ordered to stand part of the Bill.
§ CLAUSE 5 (Increased Customs Duties on Beer) ordered to stand part of the Bill.
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cc1258-9
- CLAUSE 6.—(Increased Excise Duly on Beer.) 602 words cc1260-79
- CLAUSE 8.—(Increased Customs Duties on Sugar.) 9,198 words, 1 division cc1279-81
- CLAUSE 9.—(Increased Excise Duties on Sugar.) 175 words cc1281-7
- CLAUSE 11.—(Duty on Articles and Places of Luxury.) 2,387 words c1287
- CLAUSE 18.—(Molasses Used as Food for Stock.) 188 words