SCHEDULES.

Section 1.

FIRST SCHEDULEBeer (Rates of Duty and Drawback).

PART IRate of Excise Duty.

PART IIRate of Excise Drawback.

PART IIIRate of Customs Duty in Case of Beer being an Empire Product.

PART IVRate of Customs Duty in Case of Beer not being an Empire Product.

PART VRate of Customs Drawback in case of Beer being an Empire Product.

PART VIRate of Customs Drawback in Case of Beer not being an Empire Product.

Section 2.

SECOND SCHEDULESPIRITS (RATES OF ORDINARY CUSTOMS DUTY).

Section 3.

THIRD SCHEDULEWines (Rates of Customs Duty).

PART I

Non-Empire Products.

PART II

Empire Products.

Section 5.

FOURTH SCHEDULETobacco (Rates of Duty and Drawback).

PART I

Customs Duties.

PART II

Excise Duties.

PART III

Drawback.

Section 6.

FIFTH SCHEDULEEntertainments (Rates of Duty).

PART I

Reduced Rates.

PART II

Full Rates.

Section 10.

SIXTH SCHEDULE

PART IProvisions as to Justices' Licences in Suspense by Reason of War Circumstances.

Restoration to full force of licences in suspense.

1Subject to the provisions of the next succeeding paragraph as to on-licences in cases in which it is certified that the war circumstances included the destruction of the premises or serious damage thereto, where after the passing of this Act the holder of a licence for the time being in suspense desires to resume the business carried on in the premises in respect of which it was granted, he may give notice in writing to that effect to the clerk of the licensing justices, and from the time of his giving such notice the licence shall be in force for all purposes.

2In such a case as aforesaid, before a notice for the purposes of the preceding paragraph is given as respects an on-licence plans of such works as are reasonably necessary to secure the proper conduct of the business must have been submitted to the licensing justices and approved by them, and the licensing justices must have signified their satisfaction that the works have been executed in accordance with the plans approved.

3Where a licence is deemed to have been in suspense but the business carried on in the premises in respect of which it was granted has been resumed before the passing of this Act, the licence shall be deemed to have been in force for all purposes from the time of the resumption of the business, unless it had previously been forfeited or become void under the Licensing Act.

4Where a removal of a licence for the time being in suspense is or has been authorised, it shall be, and be deemed to have been, in force for all purposes from the time of the authorisation of the removal.

5A licence in force for all purposes after being in suspense shall, unless previously forfeited or becoming void under the Licensing Act, be, and be deemed to have been, in force until the fifth day of April next following the first general annual licensing meeting after the time when it ceased to be in suspense, or, in the case of a licence granted for a term, next following the expiration of a period beginning on the last day of that term equal to the period of its suspension, and no longer.

Extinguishment of licences remaining in suspense when suspension no longer justified.

6Where the licensing justices are satisfied as respects any licence which is for the time being in suspense that there are no longer any war circumstances which justify its continuing to be in suspense, they may by order direct that it shall be extinguished at the expiration of such period as may be specified in the order unless it is again in force for all purposes by virtue of the preceding provisions of this Schedule before the expiration of that period.

7If His Majesty by Order in Council declares that there are in general no longer any war circumstances which justify licences continuing to be in suspense, every licence in suspense at the date of the Order in Council shall be extinguished at the expiration of such period as may be specified therein unless it is again in force for all purposes by virtue of the preceding provisions of this Schedule before the expiration of that period.

8The licensing justices may, if application is made to them in that behalf, extend the period specified in an order made by them under paragraph 6 of this Part of this Schedule, or, in relation to any particular licence, the period specified in an Order in Council made under the last preceding paragraph.

Extinguishment of licences in suspense on grounds of conduct or fitness, or on reference to the compensation authority.

9(1)Objection to the continuance of a licence which is for the time being in suspense may be made at any general annual licensing meeting on grounds relating to the conduct of the holder of the licence or to his fitness to be the holder thereof, and if objection is so made and the licensing justices are satisfied that if the licence had then been in force for all purposes and an application for the renewal thereof had been made at that meeting they would have refused it on those grounds, they may order that the licence shall be extinguished :

Provided that, notwithstanding the making of such an order, a transfer of the licence may be granted on an application made at the meeting at which the order was made or at the first transfer sessions thereafter, and if a transfer thereof is so granted the order shall not have effect.

(2)In relation to an old off-licence or an old on-licence the reference in this paragraph to grounds relating to conduct or fitness of the holder of the licence shall be construed as a reference only to the grounds specified in the Second Part of the First Schedule to the Licensing Act or in the Second Part of the Second Schedule thereto, as the case may be, with the substitution for references therein to the applicant or proposed holder of the licence of references to the holder thereof and for references to the house or shop in respect of which a licence-is sought or the applicant applies of references to the licensed premises:

Provided that, in a case in which it is certified that the war circumstances included the destruction of the premises or serious damage thereto, no regard shall be had for the purposes of this paragraph to the licensed premises' not being duly qualified as by law is required or being structurally deficient or structurally unsuitable.

10(1)Where the licensing justices are of opinion, in the case of any old on-licence which is in suspense at the time of any general annual licensing meeting, that, if the licence had then been in force for all purposes and an application for the renewal thereof had been made at that meeting, the question of the renewal thereof would have required consideration on grounds other than those on which the renewal of an old on-licence can be refused by them, they shall refer to the compensation authority the question of the extinguishment of the licence together with their report thereon.

(2)The compensation authority shall consider any report so made to them with respect to any licence, and may, if they think it expedient, after giving the persons interested in the licensed premises, and, unless it appears to the compensation authority unnecessary, any other persons appearing to them to be interested (including the licensing justices), an opportunity of being heard, extinguish the licence, subject to payment of the like compensation as would have been payable under the Licensing Act if an application for the renewal of the licence had been made, and refused by the compensation authority.

(3)Sections twenty, twenty-one and forty-seven of the Licensing Act shall have effect with the requisite modifications in relation to the extinguishment of old on-licences under this paragraph as they have effect in relation to the refusal of renewal of such licences by the compensation authority.

11(1)If a discontinuance of business by virtue of which a licence becomes a licence in suspense occurs, or has occurred, between the date of a general annual licensing meeting and the fifth day of April next following and, in proceedings taken in relation to any objection to the renewal of the licence made at that meeting on such grounds as are mentioned in paragraph 9 of this Part of this Schedule, or in relation to any reference to the compensation authority of the question of the renewal of the licence at that meeting, the renewal of the licence is or has been refused, the refusal shall have effect, or be deemed to have had effect, as if it had been an order made under paragraph 9 or paragraph 10, as the case may be, of this Part of this Schedule for the extinguishment of the licence.

(2)A licence subsisting by virtue of a provisional renewal pending a reference to the compensation authority and becoming a licence in suspense, shall be, or be deemed to have been, extinguished upon a refusal of the renewal by the compensation authority.

Extension of authority to grant transfers in cases of licences in suspense.

12Notwithstanding anything in paragraph (a) of subsection (2) of section twenty-three of the Licensing Act, a transfer of a licence to the owner of the licensed premises or a person applying on his behalf may be authorised—

(a)in the case of wilful omission or neglect of the holder of the licence to take steps requisite for preventing extinguishment thereof under paragraph 6 or 7 of this Part of this Schedule;

(b)in the case of an order being made under paragraph 9 of this Part of this Schedule in relation thereto, or of renewal of the licence being refused in such circumstances as are mentioned in paragraph n thereof on such grounds as are mentioned in the said paragraph 9 ;

(c)in the case of forfeiture of the licence, or the personal disqualification of the holder thereof, whilst it is in suspense, in circumstances in which a protection order could have been granted under section eighty-seven of the Licensing Act if the business had not been discontinued; or

(d)in the case of occupation of the premises being given up by the holder of the licence or his representatives whilst the licence is in suspense.

Appeal to Quarter Sessions.

13The provisions of sections twenty-nine to thirty-two of the Licensing Act as to appeal against a refusal of licensing justices to grant a renewal of a licence shall have effect with the requisite modifications in relation to a refusal of licensing justices to approve plans submitted to them for the purposes of paragraph 2 of this Part of this Schedule, or to signify their satisfaction as to works having been executed in accordance with plans approved, in relation to an order under paragraph 6 thereof, in relation to a refusal of licensing justices to grant an application under paragraph 8 thereof, and in relation to an order under paragraph 9 thereof.

General.

14Any power exercisable by licensing justices under paragraph 2, 6 or 8 of this Part of this Schedule may be exercised at a general annual licensing meeting or at any transfer sessions.

15The Secretary of State may make such rules, prescribe such forms and generally do such things as he thinks expedient for regulating the practice under this Schedule (including the service of documents), and, without prejudice to the generality of this paragraph, rules made thereunder may provide for the payment in respect of such matters as may be specified therein of such fees as may be thereby prescribed.

16In this Part of this Schedule the expression " the Licensing Act " means the Licensing (Consolidation) Act, 1910, and expressions in this Part of this Schedule which are used in that Act have the same meaning as in that Act, and the expression " licence " means a justices' licence.

PART IIProvisions as to Certificates under the Licensing (Scotland) Acts, 1903 to 1934, in suspense by Reason of War Circumstances.

Restoration to full force of certificates in suspense.

1Subject to the provisions of the next succeeding paragraph as to certificates for inns and hotels or public houses in cases in which it is certified that the war circumstances included the destruction of the premises or serious damage thereto, where after the passing of this Act the holder of a certificate which is for the time being in suspense desires to resume the business carried on in the premises in respect of which it was granted, he may give notice in writing to that effect to the clerk of the licensing court, and from the time of his giving such notice the certificate shall be in force for all purposes.

2In such a case as aforesaid, before a notice for the purposes of the preceding paragraph is given as respects a certificate for an inn and hotel or a public house, plans of such works as are reasonably necessary to secure the proper conduct of the business must have been submitted to the licensing court and approved by them, and the licensing court must have signified their satisfaction that the works have been executed in accordance with the plans approved.

3Where a certificate is deemed to have been in suspense but the business carried on in the premises in respect of which it was granted has been resumed before the passing of this Act, the certificate shall be deemed to have been in force for all purposes from the time of the resumption of the business unless it had previously been forfeited or become null and void under the Licensing Acts.

4Where a removal of a certificate for the time being in suspense is authorised, it shall be in force for all purposes from the time of the authorisation of the removal, and where the holder of a certificate removal of which has been authorised desires to resume business in the premises specified in the certificate he may give notice in accordance with the foregoing provisions of this Part of this Schedule in like manner as if the certificate were still in suspense and the said provisions shall apply accordingly.

5A certificate in force for all purposes after being in suspense shall, unless previously forfeited or becoming null and void under the Licensing Acts, be and be deemed to have been in force until the twenty-eighth day of May next following the first April half yearly meeting of the licensing Court after the time when the certificate ceased to be in suspense.

Extinguishment of certificate remaining in suspense when suspension no longer justified.

6Where the licensing court are satisfied as respects any certificate which is for the time being in suspense that there are no longer any war circumstances which justify its continuing to be in suspense, they may by order direct that it shall be extinguished at the expiration of such period as may be specified in the order unless it is again in force for all purposes by virtue of the preceding provisions of this Part of this Schedule before the expiration of that period.

7If His Majesty by Order in Council declares that there are in general no longer any war circumstances which justify certificates continuing to be in suspense, every certificate in suspense at the date of the Order in Council shall be extinguished at the expiration of such period as may be specified therein unless it is again in force for all purposes by virtue of the preceding provisions of this Part of this Schedule before the expiration of that period.

8The licensing court may, if application is made to them in that behalf, extend the period specified in an order made by them under paragraph 6 of this Part of this Schedule or, in relation to any particular certificate, the period specified in an Order in Council made under the last preceding paragraph.

Renewal of certificates in suspense.

9The provisions of the Licensing Acts with regard to renewal of certificates shall apply with any necessary modifications in relation to certificates which are at any time after the passing of this Act in suspense in like manner as those provisions apply to certificates which are in force for all purposes, and in a case in which it is certified that the war circumstances included the destruction of the premises or serious damage thereto, no regard shall be had for the purposes of this paragraph to the condition of the certificated premises.

Provisions as to removal of certificates.

10(1)Where the premises specified in any certificate which is for the time being in suspense have been destroyed or seriously damaged or have been taken possession of on behalf of His Majesty in the exercise of emergency powers, it shall be lawful for the licensing court to authorise a removal of the certificate from the premises specified therein to other premises within their district (not being premises situated in an area in which a no-licence or a limiting resolution is in force) and where a removal is so authorised the certificate shall have effect as if those premises had been specified in it in lieu of the premises which have been so destroyed or damaged or taken possession of.

(2)A removal to any premises under this paragraph shall not be authorised unless—

(i)the licensing court are satisfied that no reconstruction or alteration of the premises is necessary to secure the proper conduct of the business ; or

(ii)plans of such works as are reasonably necessary for the said purpose have been submitted to the licensing court and approved by them and the licensing court have signified their satisfaction that the works have been executed in accordance with the plans approved.

(3)A removal of a certificate authorised in pursuance of this paragraph shall cease to have effect on notice being given in pursuance of paragraph 4 of this Part of this Schedule.

Appeals.

11The provisions of section twenty-two of the Licensing (Scotland) Act, 1903, as to appeal against a refusal of a licensing court to grant a renewal of a certificate shall have effect with the requisite modifications in relation to a refusal of a licensing court to authorise a removal of a certificate or to approve plans or to signify their satisfaction as to the execution of works under paragraph 2 or paragraph 10 of this Part of this Schedule, and in relation to an order under paragraph 6 of this Part of this Schedule, and in relation to a refusal of a licensing court to grant an application under paragraph 8 thereof, and the provisions of section twenty-one of the said Act shall apply in relation to any appeal in pursuance of this paragraph.

General.

12Any power exercisable by a licensing Court under the provisions of this Schedule may be exercised at a general half yearly meeting or at any adjournment thereof or at another meeting specially convened for the purpose, and the powers conferred by paragraph 2 or 10 of this Part of this Schedule to signify satisfaction of works having been executed in accordance with plans approved may be exercised by any two members of the licensing court nominated by the court for the purpose and any decision by such two members shall be deemed to be a decision of the licensing court.

Interpretation.

13In this Part of this Schedule the expression " the Licensing Acts " means the Licensing (Scotland) Acts, 1903 to 1934, and expressions used in this Part of this Schedule and in those Acts have the same meaning as fn those Acts, and the expression " certificate " means a certificate as defined in Part VII of the Licensing (Scotland) Act, 1903.

Section 17.

SEVENTH SCHEDULEPurchase Tax.

Goods chargeable at the higher rate.

• Garments or footwear made wholly or partly of fur skin (including any skin with fur, hair or wool attached) or silk (except silk used for the stitching of seams and buttonholes), but not including articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached, and designed specially for industrial use.

• Headgear, ties, scarves, handkerchiefs, muffs, collars, cuffs and gloves, made wholly or partly of fur skin (including any skin with fur, hair or wool attached) or silk (except silk used for the stitching of seams and buttonholes), but not including headgear or gloves made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached, and designed specially for industrial use.

• Walking sticks and

• Fabrics (whether in the piece, shaped or partly made up) of the following descriptions, except corduroy, terry towelling, and floor coverings :—

  • Fabrics made wholly or partly of silk,

  • Pile fabrics,

  • Woven-figured fabrics.

• Textile articles of a kind used for domestic purposes and soft furnishings, made wholly or partly of such fabrics.

• Carpets, rugs and mats, hand-made, knotted. Rugs made of fur skin.

• Fur skins (including any skin with fur, hair or wool attached), dressed.

• Glassware of cut glass of a kind used for domestic purposes.

• Glass mirrors (whether framed or not), not being optically worked or specially designed for use in connection with machinery, tools or instruments.

• Hair waving and hair drying machines.

• Electric dry shavers and dry shaver heads.

• Garden furniture, garden ornaments.

• Trunks, bags, wallets, jewel cases, pouches, purses, suit cases and similar receptacles of a kind used for personal or domestic purposes (whether fitted or not), being articles made of leather, hide or skin, but not including articles designed for use solely as equipment for service in the armed forces or in a civil defence force.

• Photographic cameras.

• Photographic

• Projectors for sub-standard film or for

• Lenses and other parts of, and accessories to, such cameras, enlargers or projectors.

• Unexposed sensitised photographic paper, cloth, plates and film, except sensitised document base paper, transparent tracing paper base and tracing cloth.

• Musical instruments, including gramophones, player pianos and other similar instruments and accessories to, and parts of, musical instruments.

• Gramophone records. Player piano records.

• Radio gramophones.

• Clocks and watches, cases for, and accessories to, clocks and watches, and watch chains, wristlet watch straps and similar articles, made wholly or partly of platinum, gold, silver, or gold plate.

• Jewellery and imitation jewellery and other goldsmiths' and silversmiths' wares.

• Articles of all kinds made wholly or partly of ivory, amber, jet, coral, mother of pearl, natural shells, or tortoiseshell, or of jade, onyx, lapis lazuli or other semi-precious stones.

• Fancy or ornamental articles of a kind suitable for personal or domestic use (including artificial flowers, photograph frames and paper weights).

• Toilet requisites of all kinds, except the following not being articles supplied as part of a toilet set:—brushes, combs, scissors, razors and razor blades, sponges, face cloths and towels, and toilet paper.

• Perfumery. Toilet preparations (whether medicated or not), including cosmetics but excluding the following :—soap ; shaving creams ; shampoos ; dentifrices ; eye lotions ; mouth washes and antiseptics ; calamine lotion and similar alleviating toilet preparations, unperfumed.

• Pictures, prints, engravings, photographs, figures, busts, reliefs, vases, and similar articles, if produced in quantity for general sale.

Section 17.

EIGHTH SCHEDULEPurchase Tax.

Amendments of the Finance (No. 2) Act, 1940, consequential on introduction of higher rate of tax.

Section 36.

NINTH SCHEDULEAmendments continuing the National Defence Contribution.

In subsection (1) of section nineteen of the Finance Act, 1937, and subsection (2) of section twenty of that Act, for the words " the five years beginning on the first day of April, nineteen hundred and thirty-seven ". there shall be substituted the words " the years of charge to the national defence contribution " ; and in paragraph (ii) of the said subsection (2) the word " five " shall be omitted in both places where it occurs.

In sub-paragraph (3) of paragraph 2 of the Fourth Schedule to the said Act and in subsection (2) of section thirty-six of the [2 & 3 Geo. 6. c. 41.] Finance Act, 1939, for the words " the five years beginning on the sixth day of April, nineteen hundred and thirty-seven " there shall be substituted the words " the period beginning on the sixth day of April, nineteen hundred and thirty-seven, and ending at the end of the years of charge to the national defence contribution. "

For subsection (4) of section nineteen of the Finance (No. 2) Act, 1939, there shall be substituted the following subsection:—

“(4)The chargeable accounting periods to which this, section applies are the chargeable accounting periods (as defined by this Part of this Act in relation to excess profits tax) which fall within the years of charge to the national defence contribution :

Provided that where part only of a chargeable accounting period as so defined falls within those years, this section shall have effect as if that part were a separate chargeable accounting period as so defined, and as if the profits or losses of that separate chargeable accounting period were an apportioned part of the profits or losses arising in the whole period.”

Subsection (3) of section thirty-nine of the Finance Act, 1940, shall be omitted, and in sub-paragraph (b) of paragraph 7 of the Sixth Schedule to that Act for the words " the end of March, nineteen hundred and forty-two " there shall be substituted the words " the end of the years of charge to the national defence contribution " ; and for the words " the said end of March " (in both places where those words occur) there shall be substituted the words " the end of the said years ".

Section 42.

TENTH SCHEDULEProvisions for simplifying the machinery of assessment, collection, etc..

PART IIncome Tax.

1(1)The general notices prescribed by section ninety-eight of the Income Tax Act, 1918, requiring the delivery of lists, declarations and statements shall not be given ; but any question as to whether a person is liable to assessment in any parish shall be determined as if the foregoing provisions of this paragraph had not been passed and as if such a general notice as aforesaid had been duly given on the first day of the year of assessment.

(2)It shall be the duty of every person who is chargeable to income tax for any year of assessment to give notice to the surveyor that he is so chargeable at or before the end of that year:

Provided that no such notice need be given as respects any year for which he has delivered a statement of his profits and gains in accordance with the provisions of the Income Tax Acts.

(3)If any person without reasonable excuse fails to give such a notice as aforesaid he shall be liable to the like penalties as are applicable under the Income Tax Acts in case of neglect or refusal to deliver a list, declaration or statement which is required by those Acts to be delivered.

2It shall not be necessary that any certificate of assessment or schedule of arrears should be verified on oath, or that any assessor should appear before the general commissioners in accordance with subsection (2) of section one hundred and eight of the said Act and make oath as to the matters referred to in that subsection.

3The assessors shall transmit their certificates of assessment under Schedules A, B and E to the additional commissioners instead of bringing them in to the general commissioners, and the additional commissioners and not the general commissioners shall take them into consideration and sign and allow them, and in the case of additional assessments under Schedules A, B and E, the surveyor shall certify the particulars to the additional commissioners instead of to the general commissioners, and the additional commissioners, and not the general commissioners, shall sign and allow the additional assessments ; and references in the said Act to the general commissioners shall be construed accordingly.

4(1)Assessments under Schedule D when signed by the additional commissioners shall become effective without being delivered to the general commissioners or allowed and confirmed by them, and so much of any enactment as relates to the delivery of assessments as aforesaid or the allowance and confirmation thereof by the general commissioners shall not have effect; but nothing in this sub-paragraph affects the right of appeal to the general commissioners or the special commissioners.

(2)Subsection (2) of section twenty-five of the Finance Act, 1926 (which relates to Schedule D assessments under appeal) shall not have effect, and section twenty-four of the Finance Act, 1930 (which provides for the collection of tax not in dispute pending an appeal to the special commissioners) shall apply in relation to appeals against assessments under Schedule D to the general commissioners as it applies in relation to appeals against assessments under that Schedule to the special commissioners, but with the substitution of references to the general commissioners for the references to the special commissioners.

5(1)Anything required by the Income Tax Acts to be done by the additional commissioners may be done by one additional commissioner, and one additional commissioner shall be competent to form a meeting of the additional commissioners.

(2)Anything required by the Income Tax Acts to be done by the assessors may be done by one assessor.

(3)Any general commissioner may act as an additional commissioner and references in the Income Tax Acts to additional commissioners shall be construed accordingly.

(4)Any assessment to be made, signed or allowed by the special commissioners may be made, signed or allowed by one special commissioner.

6(1)Section one hundred and thirty-four of the Income Tax Act, 1918 (which relates to notices of assessment) shall not have effect with respect to assessments under any Schedule.

(2)Notices of assessments under Schedules D and E shall be served on the persons respectively assessed and those notices may, notwithstanding anything in subsection (2) of section one hundred and twenty-two of the said Act, be served at any time after the signing, or signing and allowing, of the assessment.

(3)The time within which notice of appeal may be given against any assessment under Schedule A or Schedule B shall, in the case of any person who has not been served with a notice of the assessment, be any time before the expiration of twelve months from the end of the year of assessment:

Provided that nothing in this sub-paragraph shall affect the collection or recovery of any tax assessed or charged, but where the assessment is reduced upon appeal, any tax overpaid shall be repaid.

7(1)Sections one hundred and fifty, one hundred and fifty-three, one hundred and seventy-five, one hundred and seventy-six and one hundred and ninety-seven of the Income Tax Act, 1918 (which relate respectively to books of assessment, delivery of duplicates of assessments, schedules of deficiencies, discharge and default, schedules of arrears and delivery of duplicates and warrants to collectors in Northern Ireland) shall not have effect and in lieu thereof the following provisions of this paragraph shall have effect.

(2)After any assessments have been signed or signed and allowed, the clerk to the commissioners shall number the pages in each book of assessment and add up the sums on each page, and transmit the books to the surveyor.

(3)The surveyor shall prepare particulars of the sums to be collected and transmit them to the appropriate collector for collection, and references in the Income Tax Acts to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted :

Provided that in the division of the City of London, the particulars shall be prepared and transmitted by the clerk to the commissioners.

(4)At such times as the Commissioners of Inland Revenue may appoint, the surveyor shall prepare and sign schedules of tax which has been discharged for causes allowed by the Income Tax Acts, and shall transmit them to the Commissioners of Inland Revenue.

(5)Where tax is in arrear, a certificate of the surveyor that tax has been charged and is due, together with a certificate of the collector that payment of the tax has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown ; and any document purporting to be such a certificate as is mentioned in this sub-paragraph shall be deemed to be such a certificate until the contrary is proved.

8(1)Every collector appointed by the Commissioners of Inland Revenue, the Treasury or the special commissioners, shall (whatever the terms of the warrant delivered to him on his appointment) be a collector for every parish or district outside the division of the City of London and shall have, in relation to every parish or district outside that division, all the powers conferred by the Income Tax Acts on the collector, and references in the Income Tax Acts to the collector shall be construed accordingly.

(2)Any tax charged in any parish or district in the United Kingdom may be recovered in any other parish or district in the United Kingdom as if it had been charged in that other parish or district, and section one hundred and sixty-eight of the Income Tax Act, 1918 (which relates to the recovery of tax where a defaulter has removed from or does not reside in the parish where he was assessed) and, in section one hundred and sixty-two of that Act (which relates to distraint by collectors) the words " in accordance with the assessments and warrants delivered to him ", shall not have effect:

Provided that nothing in this sub-paragraph shall authorise any collector, not being a collector for the division of the City of London, to distrain or commence or carry on summary proceedings in that division, or any collector for that division to, distrain or commence or carry on summary proceedings outside that division.

(3)Where a person who has been assessed in the division of the City of London has removed from or resides or happens to be outside that division, or where a person who has been assessed outside that division has removed to or resides or happens to be in that division, a collector for the parish or district where that person was assessed may sign and transmit a certificate of the amount of tax in arrear and unpaid to a collector for the parish or district to which he has removed or in which he resides or happens to be, and thereupon payment of the tax in arrear may be demanded and, on non-payment, the tax in arrear may be recovered, as if the tax had been charged in that parish or district.

9(1)Collectors in Scotland and Northern Ireland shall, after the passing of this Act, be appointed by the Commissioners of Inland Revenue.

(2)Any collector so appointed, and any collectors holding office at the passing of this Act who were appointed by the Treasury or by the special commissioners, shall hold office during the pleasure of the Commissioners of Inland Revenue.

10(1)Any collector appointed after the passing of this Act by the Commissioners of Inland Revenue shall, on his appointment, receive from those Commissioners a warrant for collecting and levying the tax from time to time charged in any parish or district outside the division of the City of London, including tax due or assessed before the date of the warrant.

(2)Subsection (3) of section thirty-seven of the [21 & 22 Geo. 5. c. 28.] Finance Act, 1931 (which relates to the warrant to be delivered by the Commissioners of Inland Revenue to collectors appointed by them) shall not have effect in relation to collectors appointed after the passing of this Act.

(3)Any collector appointed after the passing of this Act in the division of the City of London shall, on his appointment, receive from the commissioners appointing him a warrant for collecting and levying the tax from time to time charged in that division, including tax due or assessed before the date of the warrant, and any collector holding office in that division at the passing of this Act shall, as soon as may be after the passing of this Act, receive a similar warrant from the commissioners by whom he was appointed.

11Section one hundred and fifty-six of the Income Tax Act, 1918 (which relates to the collection of assessments under a number or letter) shall not have effect.

12All clerks to commissioners, all assistants of such clerks, and all assessors, who are in office at the date of the passing of this Act or are appointed thereafter shall, without the necessity for annual re-appointment, continue in office during the pleasure of the commissioners by whom they were appointed, and those commissioners shall make such further appointments to those offices as may from time to time be necessary.

13(1)The provisions of this Part of this Schedule shall have effect as respects—

(a)the year 1942-43 and any subsequent year of assessment;

(b)any additional assessments for any previous years signed or signed and allowed after the passing of this Act ;

(c)any tax due under any assessment for any previous year which remains unpaid at the date of the passing of this Act.

(2)Where before the passing of this Act—

(a)any certificates of assessments under Schedule A, Schedule B or Schedule E have been delivered to the general commissioners which under this Schedule should have been delivered to the additional commissioners; or

(b)anything has been done by the general commissioners which under the provisions of this Schedule should have been done by' the additional commissioners,

the said provisions shall have effect as if the certificates had been delivered to, or, as the case may be, the thing had been done by, the additional commissioners, and the signature by the additional commissioners before the passing of this Act under section one hundred and twenty-two of the Income Tax Act, 1918, of any assessments to which the provisions of this Schedule apply shall be treated as the signature thereof by those commissioners under the provisions of this Schedule.

14This Part of this Schedule shall be construed as one with the Income Tax Acts.

PART IILand Tax.

1The assessors, instead of appearing before the Land Tax Commissioners at the time and place fixed under section eight of the [38 Geo. 3. c. 5.] Land Tax Act, 1797, and bringing with them their certificates of assessment, may transmit those certificates to those Commissioners before the time so fixed.

2(1)An assessment may be signed and allowed, and the duplicate of an assessment may be signed, by one Land Tax Commissioner, and one Land Tax Commissioner shall, for those purposes, be competent to form a meeting of the Land Tax Commissioners.

(2)Anything required by the Land Tax Acts to be done by the assessors may be done by one assessor.

3So much of section eight of the Land Tax Act, 1797, as relates to the time for bringing appeals against an assessment, and the giving of public notice of the time and place for bringing such appeals, and in subsection (1) of section eighty-three of the [43 & 44 Vict. c. 19.] Taxes Management Act, 1880, the words " and the time for hearing appeals against such assessments shall have expired," shall not have effect, but an appeal may be brought—

(a)by a person who has been served with a notice of the assessment appealed against, within twenty-one days of the service of that notice; and

(b)in any other case, within twelve months from the end of the year to which the assessment appealed against relates :

Provided that the right of appeal conferred by this paragraph shall not affect the collection or recovery of the tax assessed, but where the assessment is reduced on appeal any tax overpaid shall be repaid.

4A schedule or return of arrears shall be valid for the purposes of the Land Tax Acts notwithstanding that there is no affidavit subscribed thereto or that it is not made on oath, and accordingly in section one hundred and three of the Taxes Management Act, 1880, the words " with affidavits subscribed to be made on his oath or affirmation ", and in subsection (11) of section one hundred and fourteen of that Act the words " on oath ", shall not have effect, and subsection (12) of the said section one hundred and fourteen shall have effect as if for the words from " make oath " to " endorsed and certified " there were substituted the words " certify in writing ".

5Every collector appointed by the Commissioners of Inland Revenue or the Treasury shall (whatever the terms of the warrant delivered to him on his appointment) be a collector for every land tax parish outside the division of the City of London, and shall have, in relation to every land tax parish outside that division, all the powers conferred by the Land Tax Acts on the collector, and references in the Land Tax Acts to the collector shall be construed accordingly.

6(1)Collectors in Scotland shall, after the passing of this Act, be appointed by the Commissioners of Inland Revenue.

(2)Any collector so appointed, and any collectors holding office at the passing of this Act who were appointed by the Treasury, shall hold office during the pleasure of the Commissioners of Inland Revenue.

7(1)Any collector appointed after the passing of this Act by the Commissioners of Inland Revenue shall on his appointment receive from those Commissioners a warrant for collecting and levying the tax from time to time charged in any land tax parish outside the division of the City of London, including tax due or assessed before the date of the warrant.

(2)Subsection (3) of section thirty-seven of the Finance Act, 1931 (which relates to the warrant to be delivered by the Commissioners of Inland Revenue to collectors appointed by them) shall not have effect in relation to collectors appointed after the passing of this Act.

(3)Any collector appointed after the passing of this Act in the division of the City of London shall, on his appointment, receive from the Land Tax Commissioners for that division a warrant for collecting and levying the tax from time to time charged in that division, including tax due or assessed before the date of the warrant, and any collector holding office in that division at the passing of this Act shall, as soon as may be after the passing of this Act, receive a similar warrant from those Commissioners.

8All clerks to Land Tax Commissioners and all assessors who are in office at the date of the passing of this Act of are appointed thereafter shall, without the necessity for annual reappointment, continue in office during the pleasure of the Commissioners by whom they were appointed, and those Commissioners shall make such further appointments to those offices as may from time to time be necessary.

9The provisions of this Part of this Schedule shall have effect as respects—.

(a)the year ending on the twenty-fourth day of March, nineteen hundred and forty-three, and any subsequent year ;

(b)(except as respects the time for bringing appeals) any tax due under any assessment for any previous year which remains unpaid at the date of the passing of this Act.

10This Part of this Schedule shall be construed as one with Part VI of the Finance Act, 1896.

Section 47.

ELEVENTH SCHEDULEGovernment Stock.

PART I

Descriptions of Stock and Bonds.

• Two and a half per cent. Annuities.

• Two and three-quarters per cent. Annuities.

• Two and a half per cent. Consolidated Stock.

• Local Loans three per cent. Stock.

• Guaranteed Land Stock.

• Guaranteed two and three-quarters per cent. Stock.

• Guaranteed three per cent. Stock.

• Three and a half per cent. Conversion Loan.

• Five per cent. Conversion Loan, 1944-64.

• Three and a half per cent. War Loan.

• Four per cent. Consolidated Loan.

• Two and a half per cent. Funding Loan, 1956-61.

• Two and three-quarters per cent. Funding Loan, 1952-57.

• Three per cent. Funding Loan, 1959-69.

• Four per cent. Funding Loan, 1960-90.

• Two and a half per cent. Conversion Loan, 1944-49.

• Three per cent. Conversion Loan,

• Four per cent. Victory Bonds.

• Guaranteed four and a half per cent. Bonds.

• Three per cent. Redemption Stock, 1986-96.

• Two and a half per cent. National Defence Bonds, 1944-48.

• Three per cent. National Defence Loan, 1954-58.

• Stock and registered bonds issued, or deemed to be issued, under the National Loans Act, 1939 (other than National Defence Bonds and National Defence Loan of the descriptions aforesaid).

• Stock and registered bonds issued under section twenty-eight or twenty-nine of the Finance Act, 1935.

PART II

Consequential Amendments of Enactments relating to Government Stock.

Consequential Amendment of Order in Council relating to Government Stock.

PART III

Consequential Repeal of Enactments relating to Government Stock.

Consequential Repeal of Order in Council relating to Government Stock.

Section 49.

TWELFTH SCHEDULEEnactments Repealed.