Extracted from the Finance Bill.
Page 6
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The Duty and Rebate on Motor Spirit.
64.—(1) As from the thirtieth day of April, nineteen hundred and nine there shall be charged, levied, and paid on motor spirit imported into Great Britain or Ireland a duty of Customs at the rate of threepence per gallon. (2) As from the first day of June, nineteen hundred and nine, there shall be charged, levied, and paid on motor spirit made in Great Britain or Ireland, an Excise duty at the rate of threepence per gallon, and there shall be charged on a licence to be taken out annually by a manufacturer of motor spirit and by a dealer in motor spirit an Excise duty of one pound and an Excise duty of live shillings respectively. (3) Where a licence is taken out under this provision by a manufacturer of motor spirit, it shall not be necessary for him to obtain any further licence in respect of any still kept or used by him solely for the purpose of the manufacture or refinement of motor spirit.
(4) The provisions of section ninety-eight of the Customs Consolidation Act, 1876 (39 and 40 Viet., c. 36), which relate to the charging of duty at. the time of the actual delivery of goods, shall apply to motor spirit as they apply to the specially excepted goods menticned in that section.
(5) The Excise duty on motor spirit may be charged in such manner and at such time during the process of the manufacture of motor spirit as the Commissioners may determine.
(6) Where motor spirit or any article in the manufacture or preparation of which any motor spirit has been used is expotted from Great Britain or Ireland as merchandise, ur shipped for use as ship's stores, and it is shown to the satisfaction of the Commissioners that the Excise duty on motor spirit has been paid in respect of the motor,opirit or in respect of the motor spirit used, as the case may be, a drawback shall be allowed equal to the amount of duty paid in respect of the motor spirit, or in the case of an article in the manufacture or preparation of which motor spirit has been used, equal to the duty on the quantity Of motor spirit which appears, to the Treasury, to have been used. (7) Sections eight and nine of the Finance Act, 1901 (1 Edw.
7, c. 7), ,LS amended by section two of the Revenue Act, 1903 (3 Edw. 7, c. 46), shall apply with respect to the manufacture of and dealing in motor spirit as they apply with respect tu the manufacture of saccharin, and any provisions of the Spirit Act, 1880 (43 and 44 Viet., c. 24), or any Acts amending that Act, may be applied by regulations made in pursuance of this. suLsection to motor spirit.
(8) In this Part of this Act, the expression " motor spirit " means any inflaminable hydrocarbon (including any mixture of hydrocarbons and any liquid containing hydrocarbon) which is capable of being used for providing reasonably efficient motive power for a motor car, and the expression " manufacturer of motor spirit " includes a rethier of motor spirit and a person otherwise preparing motor spirit. (9) The Commissioners may by regulations prescribe tests for the purpose of determining whether any inflammable hydrocarbon or mixture of hydrocarbons, or liquid containing hydrocarbon, is motor spirit within the meaning of this provision.
65.—(1) Any person using motor spirit for purposes other than supplying motive power for motor cars shall be entitled to an allowance or repayment of the duty paid in respect of the motor spirit under this Act, and any person using motor spirit for any of the purposes mentioned in Part I. of the Fifth Schedule to this Act shall be entitled to an allowance or repayment of half the amount of the duty paid under this Act in respect of the spirit. (2) Motor spirit may be dzlivered without payment. of duty or on the payment of half the amount of the full duty payable, in such cases as the Commissioners mey approve, and subject to such condition as to proof, security, and otherwise, as the Commissioners may impose for the purpose of protecting the revenue.
(3) If any person proves to the satisfaction of the Commissioners that he has within the previous six months used any quantity exceeding five gallons of spirit which is motor spirit within the meaning of this Act for purposes other than supplying motive power fur motor cars, he shall be entitled to obtain from the Cornmissioners a repayment of any duty which has been paid in respect of the spirit, and if any person proves to the satisfaction of the Commissioners that he has within the previous six months used any quantity exceeding five gallons of motor spirit for the purposes mentioned in Part I. of the Fifth Schedule to this Act, and that the full duty has been paid upon the spirit so used, he shall be entitled to obtain from the Commissioners a repayment of half the amount of duty so paid.
In regard to No. 84 (8 and 9) above, we would refer interested readers to the last paragraph on page 238 of our last week's issue ; in this, we specifically dealt with the matter of limiting gravities. We believe that forecast will be drily substantiated.