HC Deb 03 July 1923 vol 166 cc405-6

(1) Part I of this Act so far as it relates to duties of Customs shall be construed together with the Customs (Consolidation) Act, 1876, and any enactments amending that Act, and so far as it relates to duties of Excise, shall be construed together with the Acts which relate to the duties of Excise and the management of those duties.

SCHEDULE.
ENACTMENTS REPEALED.
Session and Chapter. Short Title. Extent of Repeal.
6 & 7 Geo. 5. c. 24 … The Finance Act, 1916 … Section eight, and in section nine the words "and "by persons who sell older or perry."
10 & 11 Geo. 5. c. 18 The Finance Act, 1920 … In sub-section (1) of section fifty-nine the words "invested or" and sub-section (4) of the said section.

Amendments made: In paragraph "6 and 7 Geo. 5 c. 24" in column 3, after the word "perry" insert the words

8 & 9 Geo. 5. c. 40 … The Income Tax Act, 1918 … Paragraph (b) of sub-section (3) of section one hundred and thirty-seven.

After the paragraph "10 & 11 Geo. 5 c. 18" insert
11 & 12 Geo. 5 c. 32 The Finance Act, 1921 … Section seven, and paragraph (2) of section eight
12 & 13 Geo. 5. c. 17 The Finance Act, 1922 … Sub-sections (1) and (3) of section thirteen, and section twenty-four.
[Sir W. Joynson-Hicks.]

Bill to be read the Third time Tomorrow.

The remaining Orders were read, and postponed.

Part II of this Act shall be construed together with the Income Tax Acts.

Amendment made, in Sub-section (1), after the word "Acts" ["the Income Tax Acts"], insert the words "and the Acts relating to Inhabited House Duty."—[Sir W. Joynson-Hicks.]

and in Section twelve the words 'who are under the age of sixteen years and'.

After paragraph "6 and 7 Geo. 5 c. 24" insert

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