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To amend the Merchandise Marks Acts, 1887 to 1911, and to define certain trade descriptions as applied to articles in the fancy jewellery and allied trades.

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Ordered, by The House of Commons, to be Printed, 15 May 1928.

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To be purchased directly from

H.M. STATIONERY OFFICE at the following addresses:
Adastral House, Kingsway, London, W.C. 2;

120, George Street, Edinburgh; York Street, Manchester;
1, St. Andrew's Crescent, Cardiff; 15, Donegall Square West, Belfast;
or through any Bookseller.

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1. Duty on tea.



2. Duties on hydrocarbon oils.

3. Supplementary provisions in connection with the duties on hydrocarbon oils.


Duties, drawbacks and allowances on sugar.

5. Increased excise duty on sweets.


Duties on mechanical lighters.

7. Reduction of duty on certain negative cinematograph films.

8. Customs duty on buttons.

9. Power to make regulations with respect to removal of spirits from certain premises or from warehouses.



Deposit in warehouse of beer for exportation.

Alteration of duties on licences for certain classes of mechanically-propelled vehicles.

12. Licence duty on articulated motor vehicles.



Charge of Tax and Miscellaneous.

13. Income tax and super-tax for 1928-29. 14. Deductions in respect of children.

15. Continuance of allowance for repairs under s. 28 of 13 & 14 Geo. 5. c. 14.

16. Relief from double taxation in respect of British income tax and Irish Free State income tax. 17. Summary recovery of income tax in Northern Ireland.

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18. Permanent annual charge for National Debt. 19. Suspense account.

20. Payment to Exchequer out of unclaimed dividends



Interest on Victory Bonds or Funding Loan held by National Debt Commissioners not to be paid. 22. Power to make temporary advances to Road Fund. 23. Fines under 17 & 18 Geo. 5. c. 37. to be paid into the Exchequer.

24. Power to borrow sums required for meeting interest on savings certificates.


Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt.

26. Extension of s. 114 of Stamp Act, 1891, to stock of certain guaranteed loans.

27. Amendment of s. 37 of 7 & 8 Geo. 5. c. 31.

28. Construction, short title, application and repeal.





Grant certain duties of Customs and Inland A.D. 1928. Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.

Most Gracious Sovereign,

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E, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Northern Ireland in Parliament assembled, 5 towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly 10 beseech Your Majesty that it may be enacted, and be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as 15 follows:



1. The customs duty at the rate of fourpence per Duty on pound which is payable on tea until the first day of August, tea. 20 nineteen hundred and twenty-eight, shall (subject to the

A.D. 1928. provisions contained in section eight of the Finance Act, 1919, with respect to imperial preferential rates of duty), continue to be charged until the first day of August, nineteen hundred and twenty-nine.

9 & 10
Geo. 5. c. 32.

Duties on hydrocarbon oils.

2. (1) A customs duty at the rate of fourpence per 5 gallon shall be payable on all hydrocarbon oils imported into the United Kingdom on or after the twenty-fifth day of April, nineteen hundred and twenty-eight, and on all hydrocarbon oils so imported before that date and landed therein on or after that date.


(2) An excise duty at the rate of fourpence per gallon shall be payable on all petroleum oils which on the twenty-fifth day of April, nineteen hundred and twentyeight, were in the United Kingdom and in the ownership or possession of any person who on that date held more 15 than ten thousand gallons thereof.

(3) There shall be allowed from the duties a rebate at the rate of fourpence per gallon on the delivery for home consumption of any goods other than light oils.


For the purposes of this subsection the expression 20 light oils " means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding one hundred and eighty-five degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding two hundred 25 and forty degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in manner prescribed by the Acts relating to petroleum.

The method of testing oils for the purpose of ascer- 30 taining whether they comply with the foregoing provisions relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Commissioners may prescribe.

(4) The excise duty shall not be payable


(a) in respect of any petroleum oils which are
shown to the satisfaction of the Commis-
sioners to have been used before the eighth
day of May, nineteen hundred and twenty-
eight, by the person in whose ownership or 40

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