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15 & 16 GEORGE 5, CHAPTER 36.

(3) Nothing in this section shall(a) affect the immunity of any such Government as aforesaid from taxation in respect of any

income or property to which subsection (1) of this section does not apply; or (6) be taken to prejudice the question of any liability on the part of any

such Government in respect of any period before the commencement of this Act to taxation in respect of the matters mentioned in

subsection (1). 26. FURTHER RELIEF FROM Tax in RESPECT OF INCOME OF HIGH COMMISSIONERS, AGENTS-GENERAL, AND THEIR STAFFS. A High Commissioner or Agent-General within the meaning of section nineteen of the Finance Act, 1923 (which exempts from income tax the salaries of High Commissioners, Agents-General, and their staffs), who is resident in Great Britain or Northern Ireland shall be entitled to the same immunity from income tax (including super-tax) and land tax as that to which an accredited minister of a foreign state so resident is entitled, whether by virtue of any Act or otherwise, and any person having or exercising any employment to which the said section nineteen applies shall be entitled to the same immunity from income tax (including super-tax) and land tax as that to which a member of the staff of an accredited minister of a foreign state is entitled, whether by virtue of any Act or otherwise.

27. CONTINUANCE DURING CURRENT FINANCIAL YEAR OF S. 58 OF 10 & 11 GEO. 5, c. 18.-Section fifty-eight of the Finance Act, 1920 (which provides that amounts applied out of revenue in paying off debt are to be deemed to be expenditure within the meaning of sections four and five of the Sinking Fund Act, 1875 (38 & 39 Vict. c. 45)), shall apply in relation to the current financial year as it applied in relation to the financial year ending on the thirty-first day of March, nineteen hundred and twenty-one.

28. CONSTRUCTION, SHORT TITLE, APPLICATION, AND REPEAL.-(1) Part I. of this Act so far as it relates to duties of customs shall be construed together with the Customs (Consolidation) Act, 1876 (39 & 40 Vict. c. 36), and any enactments amending that Act, and, so far as it relates to duties of excise, shall be construed together with the Acts which relate to the duties of excise and the mana ent of those duties, and the expression “ Commissioners” in the said Part I. means the Commissioners of Customs and Excise.

(2) Part II. of this Act shall be construed together with the Income Tax Acts. (3) Part III. of this Act shall be construed together with the Finance Act, 1894. (4) This Act may be cited as the Finance Act, 1925.

(5) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(6) The enactment set out in the Fifth Schedule to this Act is hereby repealed to the extent mentioned in the third column of that Schedule.

SCHEDULES.

FIRST SCHEDULE (s. 3).

ENACTMENTS APPLIED FOR PURPOSE OF DUTIES IMPOSED BY SECTION 3.

Subsections (1), (3), (4), (5), and (6) of s. 13 of Finance (No. 2) Act, 1915.

13.-(1) If it is proved to the satisfaction of the Commissioners of Customs and Excise that a new import duty has been duly paid in respect of any article, and that the article has not been used in Great Britain or Northern Ireland, a drawback equal to the amount of duty paid shall be allowed on that article if exported as merchandise.

FINANCE ACT, 1925.

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(3) Where it is proved to the satisfaction of the Commissioners of Customs and Excise that any article is of a kind mainly used as an accessory or a component part which is liable to a new import duty but is imported for use for some other purpose or has been and is being exclusively used for some other purpose, the Commissioners shall, subject to such conditions (if any) as they think fit to impose, allow the article to be imported free of duty, or repay any duty paid on importation, as the case requires.

(4) Motor cars which are proved to the satisfaction of the Commissioners of Customs and Excise to be constructed and adapted for use, and intended to be used solely, as motor omnibuses or motor ambulances, or in connection with the convey. ance of goods or burden in the course of trade or husbandry, or by a local authority as fire engines or otherwise for the purposes of their fire brigade service, and chassis, component parts, and accessories, which are so proved to be intended to be used solely for any such motor cars, shall not be charged with the new import duty :

Provided that in such cases as the Commissioners of Customs and Excise direct, cars, chassis, accessories, or parts, as the case may be, shall not be exempted unless they are marked or stamped in such manner as the Commissioners direct or approve with some distinctive stamp or mark showing that they are only to be so used.

On any transfer of a motor car or chassis which has been exempted under this provision, the transferor shall give notice of the transfer and of the name and address of the transferee to the Commissioners of Customs and Excise.

If, while the duty on motor cars, motor bicycles, and motor tricycles, and accessories and component parts thereof under this Act remains in force, any person obliterates or removes any such distinctive stamp or mark, or uses any motor car, chassis, accessory, or part which has been exempted from duty under this provision for any purpose other than the purposes therein mentioned, or fails to give notice of a transfer in accordance with this provision, he shall be liable on summary conviction to a fine not exceeding one hundred pounds, or, at the option of the court, to imprisonment, with or without hard labour, for a term not exceeding six months.

If it is shown to the satisfaction of the Commissioners of Customs and Excise that any motor car, chassis, component part, or accessory has been, and is being, exclusively used for purposes which entitle it to an exemption from duty under this provision, the Commissioners may, subject to such conditions (if any) as they think fit to impose, repay any duty paid on the car, chassis, part, or accessory on importation.

(5) The Treasury may by order exempt any articles mentioned in the order which are liable to any new import duty from that duty if they are satisfied that, having regard to the small value of the article, it is inexpedient that the duty should be charged.

(6) The Treasury may make regulations providing for the total or partial exemption for a limited period from the new import duty of any motor cars, including motor bicycles and motor tricycles, brought into Great Britain or Northern Ireland by persons making only a temporary stay therein.

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S. 12 of Finance Act, 1922. 12. AMENDMENT AS TO DUTIES TO BE CHARGED ON CERTAIN NEGATIVE CINEMATOGRAPH FILMS.—If it is proved to the satisfaction of the Commissioners of Customs and Excise as respects any imported negative cinematograph film, whether developed or undeveloped, that the production of the film was organised by persons whose chief or only place of business was in the United Kingdom, and that the producer of the film and the principal actors and artists employed for the production thereof were British subjects and domiciled in the United Kingdom, that film shall, subject to compliance with such conditions as the Commissioners may by regulation prescribe, be treated for the purpose of the duties charged on imported cinematograph films by section twelve of the Finance (No. 2) Act, 1915, as being blank film.

15 & 16 GEORGE 5, CHAPTER 36.

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S. 9 of Finance Act, 1923. 9. AMENDMENT OF S. 12 OF FINANCE ACT, 1922.-Section 12 of the Finance Act, 1922, which reduces the duties to be charged on certain negative cinematograph films, shall have effect as though for the condition requiring all the principal actors and artists employed for the production of a film to be British subjects and domiciled in Great Britain or Northern Ireland there were substituted a condition requiring all such principal actors and artists, except five, or if the total number of the principal actors and artists is less than twenty not less than three-quarters of the principal actors and artists to be British subjects and domiciled as aforesaid, and for the purposes of the said section twelve, as amended by this section, the expression

artists” shall include the person working the photographic camera by means of which the pictures composing the film are taken.

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ANY OTHER ARTICLES MADE WHOLLY OR IN PART OF SILK OR
ARTIFICIAL SILK :
Where the article is made wholly of silk or artificial silk, An amount equal to

or where the value of the silk or artificial silk com- thirty-three and one-
ponent exceeds twenty per cent. of the aggregate of third

per

cent. of the the values of all the components of the article.

value of the article.

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Where the value of the silk or artificial silk component An amount equal to

exceeds five per cent., but does not exceed twenty per ten per cent. of the cent. of the aggregate of the values of all the com- value of the article.

ponents of the article. Where the value of the silk or artificial silk component An amount equal to

does not exceed five per cent. of the aggregate of the two per cent. of the values of all the components of the article.

value of the article.

PART II.--DRAWBACKS.

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1. IN THE CASE OF ANY OF THE FOLLOWING ARTICLES PRO

DUCED IN GREAT BRITAIN OR NORTHERN IRELAND
FROM MATERIAL ON WHICH A DUTY OF CUSTOMS OR
EXCISE HAS BEEN PAID-
Silk :

the lb.
Thrown yarn

Not wholly discharged
Thrown yarn and spun yarn---

Wholly discharged .
Tissue-

Not wholly discharged
Wholly discharged

If proved to the satisfaction of the Com-
imissioners to have been produced from
imported undischarged tissue the lb.

Tissue known as habutai if dyed or printed
in Great Britain or Northern Ireland the lb.

Noil tissue
In
any

other case
Artificial Silk :
: Singles yarn made from staple fibre or other
waste

the lb.
Doubled or twisted thread advanced beyond the
stage of singles yarn-
If made from staple fibre or other waste

the lb.
In
any

other case
Tissue made from staple fibre or other waste

the lb.
Tissues proved to the satisfaction of the Com-

missioners to be made from other forms of
artificial silk.

the lb.

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2. GOODS NOT PREVIOUSLY SPECIFIED IN THIS PART OF THIS

SCHEDULE WHICH ARE MADE WHOLLY OR IN PART OF
SILK OR ARTIFICIAL SILK WHICH IS PROVED TO THE
SATISFACTION OF THE COMMISSIONERS TO HAVE BEEN
CHARGED WITH DUTY UNDER THIS ACT AND WHICH ARE
SHOWN TO BE IN SUCH FORM AND STATE THAT, IF DUTY
HAD NOT BEEN PAID, THEY WOULD BE LIABLE TO THE
SAME RATE OF DUTY AS THAT AT WHICH THEY OR THEIR
COMPONENTS HAVE ALREADY BEEN CHARGED.

A drawback equal to

the amount of du payable on the same weight of the like goods.

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3. IN THE CASE OF ANY MADE UP ARTICLE CONSISTING

WHOLLY OR PARTLY OF SILK OR ARTIFICIAL SILK :
If exported in the form and state in which it was A sum equal to the
imported.

amount shown to
the satisfaction of
the Commissioners
to have been paid as
duty on the impor-

tation of the article. If manufactured in Great Britain or Northern Asum equal to the Ireland from silk or artificial silk.

amount payable as drawback in respect of such a quantity of the like silk or artificial silk as, in the opinion of the Commissioners, has been used in the manufacture of the article.

PART III.-PROVISIONS AS TO DUTIES AND DRAWBACKS.

1. In calculating for the purpose of any duty or drawback the weight of any yarn or tissue the weight of any fibres other than silk or artificial silk or of any waterproofing materials in the yarn or tissue shall be excluded, and where any drawback is payable in respect of any silk yarn or tissue which is loaded, the amount of the drawback shall be reduced by thirty per cent., unless the Commissioners are satisfied that the yarn or tissue was imported in the form of yarn or tissue, as the case may be, and was loaded at the time of being so imported or was manufactured in Great Britain or Northern Ireland.

2. Where the weight of the moisture contained in any raw silk or silk yarn exceeds eleven per cent. of the weight of the article, any duty payable in respect thereof shall be decreased by one per cent. of the amount of the duty for every one per cent. of moisture contained in the article in excess of eleven per cent. 3. Where

any article chargeable with a duty under this Schedule is also chargeable with a duty under section three of this Act, the duty under this Schedule shall not be charged except in so far as the amount thereof exceeds the amount of the duty charged under the said section three.

4. Where any article chargeable under this Schedule with a duty equal to a percentage of the value of the article is also chargeable with the duty on lace imposed by this Act, the value of the lace in the article shall be excluded in computing the value of the article for the purpose of the duty under this Schedule, and where any article chargeable with duty under this Schedule as a tissue is also chargeable with the duty on lace imposed by this Act, the duty under this Schedule shall not be charged except in so far as the amount thereof exceeds the amount of the lace duty.

5. Subject to such conditions as the Commissioners may impose, the excise duty charged by this Act on artificial silk yarn shall not be payable on any such yarn manufactured on the licensed premises of a manufacturer of such yarn from imported artificial silk waste in respect of which the duty of customs imposed by this Act has been duly paid.

6. Where it is shown to the satisfaction of the Commissioners that any yarn or tissue of silk or artificial silk is being imported solely for the purpose of undergoing

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