14 & 15 GEORGE 5, CHAPTER 21.

hundred degrees or upwards, the rebate from the excise duty to be allowed under section two of the Finance Act, 1923, and the rebate from the customs duty to be allowed under section three of that Act, shall, subject as hereinafter provided, instead of being calculated at the rates for which provision is made by those sections respectively, be in each case calculated at the rate of five pounds for every thirty-. six gallons of beer of a specific gravity of one thousand two hundred and twenty degrees, and so in proportion for any difference in quantity or gravity:

Provided that the foregoing provision shall not apply to black beer brewed on the premises of a brewer for sale who brews on or sends out from the same premises any beer other than black beer.

(2) A brewer of beer for sale shall not have on the premises used by him for the purposes of his business any black beer of a specific gravity of one thousand two hundred degrees or upwards, unless the beer was brewed by him on the premises, or mix any such beer with any other beer.

(3) If any person acts in contravention of the foregoing subsection, he shall, in respect of each offence, be liable to an excise penalty of fifty pounds, and the beer in respect of which the offence was committed shall be forfeited.

(4) In this section the expression "black beer means beer of the descriptions called or similar to black beer, mum, spruce, or Berlin white beer, and any other preparations, whether fermented or not, of a similar character, and for the purposes of this section the specific gravity of a fermented preparation shall be taken to be the specific gravity of the worts thereof before fermentation.

12. ANNUAL VALUE FOR THE PURPOSE OF DUTY ON EXCISE LICENCES.—(1) The annual value of any premises for the purpose of the duty on any excise licence charged by reference to the annual value shall be in Great Britain

(a) the income tax value, if there is such a value applicable; and (b) if there is no income tax value applicable, such amount as, in the opinion of the Commissioners of Customs and Excise, represents the annual rent which a free tenant might reasonably be expected, taking one year with another, to pay for the premises, if the tenant undertook to pay all usual tenant's rates and taxes, and tithe commutation rentcharge, if any, and if the landlord undertook to bear the cost of the repairs and insurance, and the other expenses, if any, necessary to maintain the premises in a state to command that rent.

For the purpose of this provision, the income tax value means the value adopted for the purpose of income tax under Schedule A of the Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), and the income tax value shall be deemed to be applicable if the premises to which a value is attached for the purpose of that tax correspond with the premises the annual value of which is required for the purpose of the charge of duty on the licence.

(2) In the case of premises to which the Valuation (Metropolis) Act, 1869 (32 & 33 Vict. c. 67), does not apply, the person applying for any such excise licence as aforesaid may, if the income tax value applicable to the premises is the amount of a rent paid for the premises, require the Commissioners of Customs and Excise to assess the annual value of the premises for the purposes of the duty to be charged on the licence as if there were no income tax value applicable.

(3) Any person dissatisfied with the annual value of any premises fixed by the said Commissioners under this section may appeal to the General Commissioners of Income Tax for the division in which the premises are situate, who shall hear the appeal and determine the annual value in accordance with the provisions of subsection (1) (b) of this section.

(4) The provisions of the Income Tax Acts relating to appeals against assessments to income tax under Schedule A, including the provisions relating to the statement of a case for the opinion of the High Court, shall, so far as they are applicable, apply to any such appeal, and any person nominated in that behalf by the Commissioners of Customs and Excise shall have the same powers at, and on the determination of, any such appeal as a surveyor of taxes has at, and on

FINANCE ACT, 1924.

the determination of, an appeal under the provisions of the Income Tax Act, 1918, against an assessment to income tax under Schedule A.

(5) In this section the expression "free tenant means a tenant who is not under any direct or indirect obligation of any kind to obtain a supply of intoxicating liquor from any person.

13. AMENDMENT AS TO METHYLATED SPIRITS.-(1) The Commissioners of Customs and Excise may by regulations prescribe what substances or combinations of substances are to be mixed with spirits for the purpose of methylation in the making of power methylated spirits, industrial methylated spirits and mineralised methylated spirits respectively, and the proportions in which those substances or combinations of substances are to be used, and any such regulations may make different provision with respect to different kinds of any of the classes of methylated spirits aforesaid.

(2) Section one hundred and twenty of the Spirits Act, 1880 (43 & 44 Vict. c. 24) (which provides that an authority to receive methylated spirits for use in any art or manufacture shall not be granted until the applicant has given certain security), shall have effect as though the security required to be given by the applicant included the requirement that he will observe such special conditions as the Commissioners of Customs and Excise may consider necessary for preventing the methylated spirits, or any product of the art or manufacture, being used as a beverage.

(3) Section one hundred and thirty of the Spirits Act, 1880 (which imposes a penalty on the preparation, sale or use of methylated spirits or methylic alcohol as a beverage or medicine for internal use), shall have effect as though the references therein to methylated spirits or methylic alcohol included references to mixtures containing methylated spirits or methylic alcohol.

(4) The expression" methylated spirits" in the Spirits Act, 1880, and in any other enactment amending that Act, means spirits methylated in accordance with the provisions of this section, and the expression "mineralised methylated spirits in the Revenue Act, 1906 (6 Edw. 7, c. 20), means spirits methylated in such manner as may be required by regulations made under this section to be followed in the making of that class of methylated spirits.

of

14. DRAWBACK ON EXPORTATION OF BLENDED TEA.-(1) If on the exportation any tea it is shown to the satisfaction of the Commissioners of Customs and Excise that the tea consists of a blend which was prepared by the exporter from teas in respect of which the duties payable on importation had been duly paid, there shall, subject to the provisions of this section and to such regulations as the Commissioners may prescribe, be allowed a drawback equal to the duty paid thereon.

(2) No drawback shall be allowed on any tea which is exhausted tea or on any tea mixed with exhausted tea or with any matter or thing other than tea.

(3) If, with intent unduly to obtain any drawback under this section, any person enters or ships, or causes to be entered or shipped, or produces or causes to be produced to any officer of Customs and Excise to be shipped for exportation, any tea in respect of which a drawback is not allowed under this section, or so enters, ships or produces, or causes to be entered, shipped or produced, as being tea, any goods which are not tea, he shall, in addition to any other penalty, be liable in respect of each offence to a customs penalty of one hundred pounds, and the goods shall be forfeited.

(4) In this section the expression "exhausted tea has the same meaning as in the Sale of Food and Drugs Act, 1875 (38 & 39 Vict. c. 63).

15. AMENDMENT OF s. 6 OF REVENUE ACT, 1909.-Section six of the Revenue Act, 1909 (9 Edw. 7, c. 43) (which authorises a dealer in beer to warehouse beer brewed in the United Kingdom on which duty has been paid), shall be extended so as to apply to beer brewed elsewhere than in the United Kingdom, and where in pursuance of the said section as amended by this section any beer is deposited in a warehouse for the purpose of being exported or shipped as stores, drawback shall be allowed and paid as if the deposit in the warehouse were the exportation or the shipment of the beer.

14 & 15 GEORGE 5, CHAPTER 21.

16. AMENDMENT OF S. 4 OF FINANCE ACT, 1915.-Section four of the Finance Act, 1915 (5 & 6 Geo. 5, c. 62) (which authorises an allowance to be made in respect of the duty on spoilt beer), shall be extended so as to apply to any beer removed from the entered premises of a brewer, whether for consumption or otherwise.

17. GAME CERTIFICATES AND GUN LICENCES TAKEN OUT IN NORTHERN IRELAND TO BE AVAILABLE IN GREAT BRITAIN. (1) Subject to the provisions of this section, a game certificate or a gun licence taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain:

Provided that, if the rates of duty chargeable respectively on game licences and gun licences taken out in Great Britain are higher than the rates of duty chargeable respectively on game certificates and gun licences taken out in Northern Ireland, any such certificate or licence taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain.

(2) This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences and gun licences taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein.

(3) In this section the expressions "game licence and game certificate' mean respectively a licence (other than a gamekeeper's licence) or a certificate to kill game taken out under the Game Licences Act, 1860 (23 & 24 Vict. c. 90), and the expression" gun licence means a licence to use or carry a gun taken out under the Gun Licence Act, 1870 (33 & 34 Vict. c. 57).

18. AMENDMENTS AS TO LICENCES FOR MECHANICALLY-PROPELLED VEHICLES.(1) The holder of a licence taken out for a mechanically-propelled vehicle (including a licence charged with duty under paragraph (a) of subsection (2) of section fifteen of the Finance Act, 1922, but not including a licence for a tramcar) may at any time surrender the licence to the council of the county or county borough with which the vehicle is for the time being registered, or in the case of a licence charged with duty under the said paragraph (a) to the council of the county or county borough by which the licence was granted, and shall, subject to the payment, in the case of a licence in respect of a vehicle chargeable with duty under paragraph 1 of the Second Schedule to the Finance Act, 1920 (10 & 11 Geo. 5, c. 18), of a fee of five shillings, or, in the case of any other licence, of a fee of ten shillings, be entitled to be repaid by the council by way of rebate of the duty paid for the licence the following amount in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender :(a) in the case of a licence taken out for one quarter of the year only or for any less period, a sum equal to one-third of the duty chargeable on a quarterly licence for the vehicle;

(b) in the case of a licence of any other class, a sum equal to one-twelfth of the full annual duty chargeable on the licence.

(2) Where in pursuance of the proviso to subsection (2) of section fifteen of the Finance Act, 1922, a licence is taken out by a manufacturer, repairer or dealer for one quarter of the year only, the duty on the licence shall be twenty-seven and one-half per cent., instead of thirty per cent., of the full annual duty.

(3) No duty shall be payable under section thirteen of the Finance Act, 1920, as amended by any subsequent enactment, in respect of a mechanically-propelled vehicle which is used exclusively on roads which are not repairable at the public

expense.

(4) For the purposes of this section, the month of March shall be deemed to end on the twenty-fourth day of that month, and the month of April shall be deemed

FINANCE ACT, 1924.

to begin on the twenty-fifth day of March, and in making repayments under this section or under paragraph 6 of the Second Schedule to the Finance Act, 1920, fractions of a penny shall be disregarded.

(5) This section shall come into operation on the first day of January, nineteen hundred and twenty-five.

PART II.-INCOME TAX AND INHABITED HOUSE DUTY.

19. INCOME TAX AND SUPER-TAX FOR 1924-25.-(1) Income tax for the year 1924-25 shall be charged at the rate of four shillings and sixpence, and the rates of super-tax for that year shall, for the purposes of section four of the Income Tax Act, 1918, as amended by the Finance Act, 1920, be the same as those for the year

1923-24.

(2) All such enactments relating to income tax and super-tax respectively as were in force with respect to the duties of income tax and super-tax granted for the year 1923-24, other than sections twenty, twenty-two, twenty-seven and thirtyone of the Finance Act, 1923, shall have full force and effect with respect to the duties of income tax and super-tax respectively granted by this Act.

(3) The annual value of any property which has been adopted for the purpose of income tax under Schedules A and B for the year 1923-24 shall be taken as the annual value of that property for the same purpose for the year 1924-25:

Provided that this subsection shall not apply to lands, tenements, and hereditaments in the administrative county of London with respect to which the valuation list under the Valuation (Metropolis) Act, 1869, is, by that Act, made conclusive for the purposes of income tax.

20. REPEAL OF INHABITED HOUSE DUTY.-Inhabited house duty shall not be chargeable, in the case of Scotland, in respect of any year subsequent to the year ending on the twenty-fourth day of May, nineteen hundred and twenty-four, and elsewhere in respect of any year subsequent to the year 1923–24.

21. INCREASE OF AMOUNT OF DEDUCTION UNDER SS. 19 AND 20 OF FINANCE ACT, 1920. The amount of the deduction to be allowed under section nineteen of the Finance Act, 1920, as amended by this Act and under section twenty of the Finance Act, 1920 (which sections provide respectively for deductions from assessable income in respect of relatives taking charge of widowers' and widows' children or acting as housekeepers, and for such deductions in respect of widowed mothers, &c.), shall be increased from forty-five pounds to sixty pounds.

22. EXTENSION OF S. 19 OF FINANCE ACT, 1920.-(1) Section nineteen of the Finance Act, 1920 (which makes provision for a deduction in respect of relatives taking charge of widowers' or widows' children), shall be extended so as to apply to a person resident with a widower or widow in the capacity of housekeeper as it applies to a person resident with a widower or widow for the purpose of having the charge and care of children, and accordingly for subsection (1) of the said section from the beginning thereof down to the proviso there shall be substituted the following:

If the claimant proves that he is a widower and that for the year of assessment a person, being a female relative of his or of his deceased wife, is resident with him for the purpose of having the charge and care of any child of his or in the capacity of a housekeeper, or that he has no female relative of his own or of his deceased wife who is able and willing to take such charge or act in such capacity and that he has employed some other female person for the purpose he shall, subject as hereinafter provided, be entitled to a deduction of forty-five pounds in respect of that female relative or female person";

and the following shall be added after proviso (b) to the said subsection

(c) not more than one deduction of sixty pounds shall be allowed to any claimant under this section in any year."

14 & 15 GEORGE 5, CHAPTER 21.

(2) References in any enactment to the said section nineteen shall be construed as references to the said section as amended by this section.

23. EXEMPTION OF CERTAIN PROFITS OF AGRICULTURAL SOCIETIES.-(1) Any profits or gains arising to an agricultural society from an exhibition or show held for the purposes of the society shall, if they are applied solely to the purposes of the society, be exempt from income tax.

(2) The expression "agricultural society" in this section means any society or institution established for the purpose of promoting the interests of agriculture, horticulture, live-stock breeding or forestry.

24. AMENDMENT OF SUBS. (3) OF S. 39 OF INCOME TAX ACT, 1918.-Paragraph (ii) of the proviso to paragraph (b) of subsection (3) of section thirty-nine of the Income Tax Act, 1918 (which subsection provides for the exemption from tax of certain income of savings banks), shall have effect as though for the words "where the interest paid or credited to any depositor in the year for which exemption is claimed by the bank exceeds the sum of five pounds "there were substituted the words" where in the year for which exemption is claimed by the bank, the interest paid or credited to any depositor out of the income of its funds, other than interest and dividends arising from investments with the National Debt Commissioners, exceeds the sum of fifteen pounds."

25. AMENDMENT OF RULE 8 OF No. V. IN SCHEDULE A.-Rule 8 of No. V. in Schedule A shall have effect as if at the end of paragraph (2) thereof there were added the words and shall also include additions or improvements to farmhouses, farm buildings, or cottages, but only if no increased rent is payable in respect of the additions or improvements and in so far as they are made in order to comply with the provisions of any statute or the regulations or bye-laws of a local authority."

26. RELIEF From Tax assESSED ON INCOME UNDER Case V. of SCHEDULE D.The following rule shall be added after Rule 3 of the Rules applicable to Case V. of Schedule D:

4. Where a person who has been charged with tax in respect of income from a possession out of the United Kingdom proves that the total amount of tax, computed in accordance with Rule 1 of the Rules applicable to Cases I. and II. of Schedule D, which was paid in respect of that income for the first three complete years of assessment during which he was the owner of the possession, exceeds the total amount which would have been paid if he had been assessed for each of those years on the actual amount of the income of each year, he shall be entitled to repayment of the excess.

"An application for repayment under this Rule shall be made within twelve months after the end of the three years aforesaid and shall be determined by the Commissioners by whom the assessment for the last of the said three years was made."

27. RIGHT OF APPEAL ON QUESTIONS OF DOMICILE, ORDINARY RESIDENCE AND RESIDENCE. (1) Any person who is aggrieved by the decision of the Commissioners of Inland Revenue on any question to which this section applies may, by notice in writing to that effect given to the Commissioners of Inland Revenue within three months from the date on which notice of the decision is given to him, make an application to have his claim for relief heard and determined by the Special Commissioners.

(2) Where any application is made under this section, the Special Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment under Schedule D, and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

(3) This section applies to the following questions:

(a) any question as to ordinary residence arising under subsection (1) of section forty-six of the Income Tax Act, 1918: