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14 & 15 GEORGE 5, CHAPTER 21.
C.-Allowances to Refiners on Molasses produced in Great Britain or Northern Ireland and used solely for the purpose of food for Stock.
PART III.-PROVISIONS AS TO DUTIES, DRAWBACKS AND Allowances.
1. The charge of a specified amount of duty, or the grant of a specified amount of drawback or allowance, in respect of a specific weight of any article includes a proportionately less duty or drawback or allowance, as the case may be, in respect of any less weight of that article.
2. Molasses imported into, or produced in bond in, Great Britain or Northern Ireland shall not be liable to duty if it is used solely for the purpose of food for stock and the prescribed conditions are complied with in respect thereof.
3. The customs and the excise drawbacks in respect of beer, the excise drawback in respect of glucose deposited in an approved warehouse, and the allowances to refiners on molasses shall only be allowed and paid subject to compliance with the prescribed conditions.
4. The Commissioners in allowing drawback in respect of any manufactured or prepared goods, may, with the consent of the Treasury, in order to facilitate trade, relax any requirements of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.
5. Notwithstanding anything in this Act, drawbacks and allowances shall be allowed and paid at the rates in force before the thirtieth day of April, nineteen hundred and twenty-four, in all cases where it is shown to the satisfaction of the Commissioners that duties were paid at the rates in force before that date.
6. If any person acts in contravention of any prescribed condition, or any condition imposed by the Commissioners under the provisions of any previous Act in relation to the use of molasses solely as food for stock, he shall, for each offence, be liable to a customs penalty or an excise penalty, as the case may be, of fifty pounds.
7. In this Schedule, unless the context otherwise requires,
(a) The expression "duty" means the duty of customs or the duty of excise, as the case may be, imposed by sections four or five of this Act;
(b) The expression "duty-paid " in relation to any goods means goods in respect of which the Commissioners have been satisfied that duty has been paid;
(c) The expression the Commissioners means the Commissioners of Customs and Excise ;
(d) The expression "prescribed conditions means such conditions for the protection of the Revenue in respect of proof or security or otherwise as the Commissioners may prescribe.
30 & 31 Vict. c. 90.
32 & 33 Vict. c. 67.
34 & 35 Vict. c. 103
41 & 42 Vict. c. 15.
The Land Tax Act, 1842
The House Tax Act, 1851
The Lands Valuation (Scot-
The Revenue Act, 1867
Sections three, four and five so far as they relate to inhabited house duty.
The whole Act.
In section one the words "and assessed
taxes. and in section three the words 66 or assessed taxes."
The Valuation (Metropolis) Paragraph (2) (a) and the last paragraph
5 & 6 Geo. 5, c. 7.
The Finance Act,
5 & 6 Geo. 5, c. 62.
5 & 6 Geo. 5, c. 89.
The Finance Act, 1915
The whole Act so far as it relates to in-
In section three the definition of methy-
In section twelve the words "general commissioners and additional commissioners." Section six, and paragraphs (1) and (3) of section seven and, so far as it relates to inhabited house duty, paragraph (2) of
Section thirteen, and, so far as it relates to inhabited house duty, section fourteen. Sections twenty-five, twenty-six, twentyseven, and twenty-eight and subsection (1) of section thirty-two.
Sections one, three, four, and six, and, so far as they relate to inhabited house duty, sections two and five.
Subsection (2) of section one.
Sections one and eleven.
Subsection (3) of section one and in subsection (1) of section four the definition of mineralised methylated spirits.
In section six the words brewed in the
Subsection (1) of section eight.
In section six the words from "and where
The Finance (No. 2) Act, 1915. As from the second day of August, nineteen
hundred and twenty-four, subsection (1) of section twelve, and section thirteen, except subsection (1) and the last paragraph of subsection (4).
The scale of duty in subsection (1) and paragraph (c) of subsection (5) of section
Section eleven, as from the first day of August, nineteen hundred and twentyfour, and section nineteen.
An Act to amend the law with respect to the carriage of goods by sea. [1st August 1924.] WHEREAS at the International Conference on Maritime Law held at Brussels in October, 1922, the delegates at the Conference, including the delegates representing His Majesty, agreed unanimously to recommend their respective Governments to adopt as the basis of a convention a draft convention for the unification of certain rules relating to bills of lading:
And whereas at a meeting held at Brussels in October, 1923, the rules contained in the said draft convention were amended by the Committee appointed by the said Conference:
And whereas it is expedient that the said rules as so amended and as set out with modifications in the Schedule to this Act (in this Act referred to as the "Rules ") should, subject to the provisions of this Act, be given the force of law with a view to establishing the responsibilities, liabilities, rights and immunities attaching to carriers under bills of lading:
Be it therefore enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
1. APPLICATION OF RULES IN SCHEDULE.-Subject to the provisions of this Act, the Rules shall have effect in relation to and in connection with the carriage of goods by sea in ships carrying goods from any port in Great Britain or Northern Ireland to any other port whether in or outside Great Britain or Northern Ireland.
2. ABSOLUTE Warranty of SEAWORTHINESS NOT TO BE IMPLIED IN CONTRACTS TO WHICH RULES APPLY.-There shall not be implied in any contract for the carriage of goods by sea to which the Rules apply any absolute undertaking by the carrier of the goods to provide a seaworthy ship.
3. STATEMENT AS TO APPLICATION OF RULES TO BE INCLUDED IN BILLS OF LADING. -Every bill of lading, or similar document of title, issued in Great Britain or Northern
14 & 15 GEORGE 5, CHAPTER 22.
Ireland which contains or is evidence of any contract to which the Rules apply shall contain an express statement that it is to have effect subject to the provisions of the said Rules as applied by this Act.
4. MODIFICATION OF ARTICLE VI. OF RULES IN RELATION TO COASTING TRADE.Article VI. of the Rules shall, in relation to the carriage of goods by sea in ships carrying goods from any port in Great Britain or Northern Ireland to any other port in Great Britain or Northern Ireland or to a port in the Irish Free State, have effect as though the said Article referred to goods of any class instead of to particular goods and as though the proviso to the second paragraph of the said Article were omitted.
5. MODIFICATION OF RULES 4 AND 5 OF ARTICLE III. IN RELATION TO BULK CARGOES.-Where under the custom of any trade the weight of any bulk cargo. inserted in the bill of lading is a weight ascertained or accepted by a third party other than the carrier or the shipper and the fact that the weight is so ascertained or accepted is stated in the bill of lading, then, notwithstanding anything in the Rules, the bill of lading shall not be deemed to be primâ facie evidence against the carrier of the receipt of goods of the weight so inserted in the bill of lading, and the accuracy thereof at the time of shipment shall not be deemed to have been guaranteed by the shipper.
6. SHORT TITLE, SAVING, AND OPERATION.-(1) This Act may be cited as the Carriage of Goods by Sea Act, 1924.
(2) Nothing in this Act shall affect the operation of sections four hundred and forty-six to four hundred and fifty, both inclusive, five hundred and two, and five hundred and three of the Merchant Shipping Act, 1894 (57 & 58 Vict. c. 60), as amended by any subsequent enactment, or the operation of any other enactment for the time being in force limiting the liability of the owners of sea-going vessels.
(3) The Rules shall not by virtue of this Act apply to any contract for the carriage of goods by sea made before such day, not being earlier than the thirtieth day of June, nineteen hundred and twenty-four, as His Majesty may by Order in Council direct, nor to any bill of lading or similar document of title issued, whether before or after such day as aforesaid, in pursuance of any such contract as aforesaid.
RULES RELATING TO BILLS OF LADING.
In these Rules the following expressions have the meanings hereby assigned to them respectively, that is to say—
(a) “Carrier "includes the owner or the charterer who enters into a contract of carriage with a shipper :
(b) "Contract of carriage" applies only to contracts of carriage covered by a bill of lading or any similar document of title, in so far as such document relates to the carriage of goods by sea, including any bill of lading or any similar document as aforesaid issued under or pursuant to a charterparty from the moment at which such bill of lading or similar document of title regulates the relations between a carrier and a holder of the
(c) "Goods" includes goods, wares, merchandises, and articles of every kind whatsoever, except live animals and cargo which by the contract of carriage is stated as being carried on deck and is so carried:
(d) "Ship" means any vessel used for the carriage of goods by sea:
(e) "Carriage of goods covers the period from the time when the goods are loaded on to the time when they are discharged from the ship.