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Finance Act 1908
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- 1908 c. 16
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Section 2.
SCHEDULE
1. CUSTOMS DUTIES UNDER SECTION 2 OF THE FINANCE ACT, 1901.
| Article. | Reduced Rate. | Present Rate. | |||||
|---|---|---|---|---|---|---|---|
| £ | s. | d. | £ | s. | d. | ||
| Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degrees | the cwt. | 0 | 1 | 10 | 0 | 4 | 2 |
| Sugar of a polarisation not exceeding seventy-six degrees | the cwt. | 0 | 0 | 10 | 0 | 2 | 0 |
| Sugar of a polarisation— | |||||||
| Exceeding 76 and not exceeding 77 | the cwt. | 0 | 0 | 10.9 | 0 | 2 | 0.8 |
| Exceeding 77 and not exceeding 78 | the cwt. | 0 | 0 | 11.2 | 0 | 2 | 1.6 |
| Exceeding 78 and not exceeding 79 | the cwt. | 0 | 0 | 11.6 | 0 | 2 | 2.4 |
| Exceeding 79 and not exceeding 80 | the cwt. | 0 | 0 | 11.9 | 0 | 2 | 3.2 |
| Exceeding 80 and not exceeding 81 | the cwt. | 0 | 1 | 0.3 | 0 | 2 | 4 |
| Exceeding 81 and not exceeding 82 | the cwt. | 0 | 1 | 0.6 | 0 | 2 | 4.8 |
| Exceeding 82 and not exceeding 83 | the cwt. | 0 | 1 | 1 | 0 | 2 | 5.6 |
| Exceeding 83 and not exceeding 84 | the cwt. | 0 | 1 | 1.4 | 0 | 2 | 6.5 |
| Exceeding 84 and not exceeding 85 | the cwt. | 0 | 1 | 1.8 | 0 | 2 | 7.4 |
| Exceeding 85 and not exceeding 86 | the cwt. | 0 | 1 | 2.2 | 0 | 2 | 8.3 |
| Exceeding 86 and not exceeding 87 | the cwt. | 0 | 1 | 2.6 | 0 | 2 | 9.2 |
| Exceeding 87 and not exceeding 88 | the cwt. | 0 | 1 | 3 | 0 | 2 | 10.2 |
| Exceeding 88 and not exceeding 89 | the cwt. | 0 | 1 | 3.4 | 0 | 2 | 11.2 |
| Exceeding 89 and not exceeding 90 | the cwt. | 0 | 1 | 4 | 0 | 3 | 0.4 |
| Exceeding 90 and not exceeding 91 | the cwt. | 0 | 1 | 4.5 | 0 | 3 | 1.6 |
| Exceeding 91 and not exceeding 92 | the cwt. | 0 | 1 | 5 | 0 | 3 | 2.8 |
| Exceeding 92 and not exceeding 93 | the cwt. | 0 | 1 | 5.6 | 0 | 3 | 4 |
| Exceeding 93 and not exceeding 94 | the cwt. | 0 | 1 | 6.1 | 0 | 3 | 5.2 |
| Exceeding 94 and not exceeding 95 | the cwt. | 0 | 1 | 6.6 | 0 | 3 | 6.4 |
| Exceeding 95 and not exceeding 96 | the cwt. | 0 | 1 | 7.1 | 0 | 3 | 7.6 |
| Exceeding 96 and not exceeding 97 | the cwt. | 0 | 1 | 7.7 | 0 | 3 | 8.8 |
| Exceeding 97 and not exceeding 98 | the cwt. | 0 | 1 | 8.2 | 0 | 3 | 10 |
| Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits), and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by this section— | |||||||
| If containing 70 per cent, or more of sweetening matter | the cwt. | 0 | 1 | 2 | 0 | 2 | 9 |
| If containing less than 70 per cent, and more than 50 per cent, of sweetening matter | the cwt. | 0 | 0 | 10 | 0 | 2 | 0 |
| If containing not more that 50 per cent, of sweetening matter | the cwt. | 0 | 0 | 5 | 0 | 1 | 0 |
| The amount of sweetening matter to be taken to be the total amount of cane, invert, and other sugar contained in the article as deter-mined by analysis in manner directed by the Commissioners of Customs. | |||||||
| Glucose : | |||||||
| Solid | the cwt. | 0 | 1 | 2 | 0 | 2 | 9 |
| Liquid | the cwt. | 0 | 0 | 10 | 0 | 2 | 0 |
| Saccharin (including substances of a like nature or use) | the oz. | 0 | 0 | 7 | 0 | 1 | 3 |
2. EXCISE DUTIES UNDER SECTION 5 OF THE FINANCE ACT, 1901.
| Article. | Seduced Rate | Present Rate. | |||||
|---|---|---|---|---|---|---|---|
| £ | s. | d. | £ | s. | d. | ||
| Glucose made in Great Britain or Ireland,— | |||||||
| solid | the cwt. | 0 | 1 | 2 | 0 | 2 | 9 |
| Liquid | the cwt. | 0 | 0 | 10 | 0 | 2 | 0 |
| and so in proportion for any less quantity. | |||||||
| Saccharin (including substances of a like nature or use) made in Great Britain or Ireland - the oz. and so in proportion for any less quantity. | 0 | 0 | 7 | 0 | 1 | 3 | |
3. DRAWBACKS UNDER SECOND AND THIRD SCHEDULES OF THE FINANCE ACT, 1901.
| £ | s. | d. | £ | s. | d. | ||
|---|---|---|---|---|---|---|---|
| Drawback to be allowed to a refiner on molasses "produced in Great Britain or Ireland, and 1 delivered by him to a licensed distiller for use f in the manufacture of spirits } | }the cwt. | 0 | 0 | 5 | 0 | 1 | 0 |
| Other drawbacks | - | According to the amount of duty paid at the reduced rate. | According to the amount of duty paid at the present rate. | ||||
4. ALLOWANCE UNDER SECTION 1 (2) OF THE REVENUE ACT, 1903.
| £ | s. | d. | £ | s. | d. | ||
|---|---|---|---|---|---|---|---|
| Allowance to a refiner on molasses | the cwt. | 0 | 0 | 5 | 0 | 1 | 0 |
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