SCHEDULES.

Section 5.

FIRST SCHEDULE

Section 7.

SECOND SCHEDULETobacco

PART ICustoms Duties

Upon tobacco unmanufactured, viz. :—

Upon tobacco manufactured, viz. :—

PART IIExcise Duties

Upon tobacco unmanufactured, viz. :—

Upon tobacco manufactured, viz. :—

and so in proportion for any less quantity.

PART IIIDrawback

Section 8.

THIRD SCHEDULEMatches

PART ICustoms Duties

PART IIExcise Duties

Section 11.

FOURTH SCHEDULEAmended Rates op Duty in the case of certain Mechanically-Propelled Vehicles

Amendments to be made in paragraph 4 of the Second Schedule to the Finance Act, 1920

1In sub-paragraph (2) for the words "used for haulage " solely in connection with agriculture " there shall be substituted the words " being vehicles registered under the Roads Act, 1920, " in the name of a person engaged in agriculture and used solely " by that person for the haulage of the produce of, or of articles " required for the purposes of, the agricultural land which he " occupies, and for no other purpose."

2Sub-paragraph (3) shall cease to have effect.

3In sub-paragraph (4) for the words "used at anytime " otherwise than in connection with agriculture " there shall be substituted the words " other than any such vehicles in respect " of which duty is chargeable under sub-paragraph (1) or sub-" paragraph (2) of this paragraph."

Amendments to be made in paragraph 5 of the Second Schedule to the Finance Act, 1920

For the words "Being vehicles other than electrically " propelled vehicles " there shall be substituted the following :—

“(b)Being vehicles registered under the Roads Act, 1920, in the name of a person following the business of a travelling showman, which are permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of his show, and used solely by him for the purpose of his business, and for no other purpose—

(c)Being vehicles registered under the Roads Act, 1920, in the name of a person engaged in agriculture and used solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purpose—

(d)Being vehicles other than vehicles chargeable with duty under the foregoing provisions of this paragraph.”

The following shall be inserted at the end of the paragraph—

“For the purposes of the foregoing paragraph (c), a vehicle registered under the Roads Act, 1920, in the name of a person engaged in agriculture shall not be deemed to be used otherwise than solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies by reason only that on an occasion when the vehicle is being used by that person for that purpose it is also used for the conveyance for some other person engaged in agriculture of the produce of, or articles required for the purposes of, agricultural land occupied by that other person, if it is shown—

(a)that the vehicle is so used only occasionally ;

(b)that the goods conveyed for that other person represent only a small proportion of the total amount of goods which the vehicle is conveying on that occasion;

(c)that no payment or reward of any kind is, or is agreed to be, made or given for the conveyance of the goods of that other person.”

Section 40.

FIFTH SCHEDULE

PART I

PART II

1. Amendments of section 25 of Finance Act, 1920

The following shall be substituted for paragraphs (b) and (c) of subsection (1) of the section :—

“(b)The income of the husband and wife shall be aggregated in estimating the amount to be repaid or deducted in respect of the deductions or relief aforesaid, and such amount shall not exceed the total amount that would have been repaid or deducted on account of such deductions or relief if such application as aforesaid had not been made; and

(c)The benefit of any such deduction or relief may be given either by way of reduction of the amount of the tax to be paid or by repayment of any excess of tax which has been paid, or by both of these means, as the case requires, and shall be given to the husband and the wife—

(i)as regards the deduction in respect of earned income in proportion to the amounts of their respective earned incomes;

(ii)as regards any deduction or reduction under subsection (2) of section fifteen of the Finance Act, 1925, in proportion to the amounts of their respective total incomes;

(iii)as regards any other deductions in proportion to the amounts of tax which would have been payable by them respectively, if the only deductions allowable had been the deduction referred to in the foregoing sub-paragraph (i) or the deduction or reduction referred to in the foregoing sub-paragraph (ii), as the case may be; and

(iv)as regards relief given under section thirty-two of the Income Tax Act, 1918, to the husband or wife, as the case may be, by whom the payment is made :

Provided that in the case of a deduction in respect of a dependent relative or in respect of a child under subsection (2) of section twenty-one of this Act, the deduction shall be given to that one of the married persons by whom the relative or child is maintained.”,

2. Amendments of section 27 of Finance Act, 1920

PART IIIOther Minor and Consequential Amendments or Income Tax Acts

Section 47.

SIXTH SCHEDULEEnactments repealed

PART I

PART II