BILL [AS AMENDED IN COMMITTEE] To grant certain duties of Customs and Inland Ordered to be brought in by The Chairman of Ways and Means, Ordered, by The House of Commons, to be Printed, 3 July 1928. To be purchased directly from H.M. STATIONERY OFFICE at the following addresses: 120, George Street, Edinburgh; York Street, Manchester; [AS AMENDED IN COMMITTEE AND ON REPORT.] ARRANGEMENT OF CLAUSES. Clause. 1. Duty on tea. PART I. CUSTOMS AND EXCISE. 2. Duties on hydrocarbon oils. 3. Supplementary provisions in connection with the duties on hydrocarbon oils. 4. Duties, drawbacks and allowances on sugar. 5. Increased excise duty on sweets. 6. 7. Duties on mechanical lighters. Reduction of duty on certain negative cinematograph films. 8. Exemption of scientific films from duty. 9. Customs duty on buttons. 10. Power to make regulations with respect to removal of spirits from certain premises or from warehouses. 11. Deposit in warehouse of beer for exportation. Alteration of duties on licences for certain classes of mechanically-propelled vehicles. 12. 13. 14. Licence duty on articulated motor vehicles. PART II. INCOME TAX. Charge of Tax and Miscellaneous. Income tax and super-tax for 1928-29. Deductions in respect of children. Option of making return of total income to special 15. 16. 17. 18. 19. Amendment of s. 21 of 12 & 13 Geo. 5, c. 17. Amount of assessment under Rule 21 to be allowed as a loss for certain purposes. Clause. 20. Continuance of allowance for repairs under s. 28 of 13 & 14 Geo. 5. c. 14. 21. Relief from double taxation in respect of British income tax and Irish Free State income tax. 22. Summary recovery of income tax in Northern Ireland. PART III. MISCELLANEOUS. 23. Permanent annual charge for National Debt. 24. Suspense account. 25. Payment to Exchequer out of unclaimed dividends account. 26. Interest on Victory Bonds or Funding Loan held by National Debt Commissioners not to be paid. 27. Power to make temporary advances to Road Fund. 28. Fines under 17 & 18 Geo. 5. c. 37. to be paid into the Exchequer. 29. Power to borrow sums required for meeting interest on savings certificates. 30. Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt. 31. 32. Amendment of s. 55 of 17 & 18 Geo. 5. c. 10. Extension of s. 114 of Stamp Act, 1891, to stock of certain guaranteed loans. 33. Amendment of s. 73 of Taxes Management Act, 1880. 34. Amendment of s. 37 of 7 & 8 Geo. 5. c. 31. 35. Construction, short title, application and repeal. SCHEDULES. A BILL [AS AMENDED IN COMMITTEE AND ON REPORT] ΤΟ 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, 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: PART I. CUSTOMS AND EXCISE. 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 |