HC Deb 11 March 1952 vol 497 cc1305-7

1. Hydrocarbon oils, etc. (Customs and Excise)

Resolved, That as from six o'clock in the evening of the eleventh day of March, nineteen hundred and fifty-two, there shall be an increase of sevenpence halfpenny a gallon—

  1. (a) in the rate of the duty of customs on hydrocarbon oils; and
  2. (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 rates of the excise duty and rebate on hydrocarbon oils and of the excise duties on petrol substitutes and on spirits used for making power methylated spirits (which under sections two and three of the Finance Act, 1950, and section one of the Finance Act, 1951, depend on the rate of the customs duty on hydrocarbon oils) shall be increased 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. Entertainments (Excise)

Resolved, That—

  1. (a) payments to which this paragraph applies for admission to racing, games and other sports or to entertainments which include items being racing, games or other sports and are such that apart from those items entertainments duty in respect of the entertainments would be chargeable at the reduced rates or would not be chargeable shall, instead of being chargeable to duty in some cases at the reduced rates and in other cases at the full rates, in all cases be chargeable at the following intermediate rates, that is to say—

Amount of payment Rate of duty
Where the amount of the payment, excluding the amount of duty,—
exceeds 1s. and does not exceed 1s. 1½d. 1½d.
exceeds 1s. 1½d. 1½d. for the first 1s. 1½d. and ½d. for every 1d. or part of 1d. over 1s. 1½d.;

and this paragraph applies, in so far as it increases the rates of duty, to payments made on or after the twelfth day of March, nineteen hundred and fifty-two, for admission to entertainments held on or after the thirty-first day of August, nineteen hundred and fifty-two, and in so far as it reduces the rates of duty to payments (whenever made) for admission to entertainments held on or after the thirtieth day of March, nineteen hundred and fifty-two, and any necessary repayment of duty shall be made;

(b) payments made on or after the twelfth day of March, nineteen hundred and fifty-two, for admission to an entertainment held on or after that date shall not be exempted by section eight of the Finance Act, 1946, if the entertainment is a music-hall or other variety entertainment.

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. Pool betting (Excise)

Resolved, That the law relating to the pool betting duty shall be amended—

  1. (a) as regards bets made by reference to any event taking place on or after the twenty-second day of March, nineteen hundred and fifty-two, by treating any bet as made by way of pool betting unless each of the persons making it knows or can know, at the time he makes it, the amount he will win, except in so far as that amount is to depend on the result of the event or events betted on, or on any such event taking place or producing a result, or on the numbers taking part in any such event, or on the starting prices or totalisator odds for any such event, or on there being totalisator odds for any such event, or on the time when his bet is received by any person with or through whom it is made ("starting prices" meaning for this purpose the odds ruling at the scene of the event immediately before the start, and "totalisator odds" the odds paid on bets made by means of a totalisator at the scene of the event); and
  2. (b) as regards bets made by reference to events taking place after the commencement of any Act giving effect to this resolution, by making provision for cases where the winnings of a person making a bet consist or may consist in whole or in part of something other than money and by making provision for treating as stake money on a bet any payment entitling a person to make a bet (or to enter into a transaction which would be a bet if there were stake money besides that payment);
but nothing in this resolution shall be taken to restrict the operation of any existing enactment defining pool betting. 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. Vehicles (Excise)

Resolved, That, from the beginning of the year nineteen hundred and fifty-three, the rate of the annual duty under the Vehicles (Excise) Act, 1949, in respect of a mechanically propelled vehicle chargeable under section six (other than an electrically propelled vehicle) shall be twelve pounds ten shillings, irrespective of the date of the vehicle's first registration.

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