FINANCE ACT, 1925.

a process in Great Britain or Northern Ireland the Commissioners may, subject to such conditions as they think fit to impose for securing the re-exportation of the goods, allow the goods to be imported free of duty.

7. If, on the importation into Great Britain or Northern Ireland of any article wholly or in part of silk or artificial silk, it is shown to the satisfaction of the Commissioners

(a) that the article was produced abroad by means of some process from an article exported from Great Britain or Northern Ireland, and that consequently the case does not fall within the provisions of section eleven of this Act; and

(b) that the article is liable to duty at the same rate as the duty payable on the exported article from which it was produced; and

(c) that any drawback paid on the exportation of the said article has been repaid;

the duty charged on the re-importation of the article shall, if chargeable by reference to the weight thereof, be charged only upon the amount by which the weight of the article on re-importation exceeds the weight at exportation and, if chargeable by reference to value, shall be charged only on the amount by which the value of the article at re-importation exceeds the value at exportation.

8. The Commissioners may make regulations for relieving from any duty of customs or excise chargeable in respect of artificial silk, any artificial silk which is to be used in the manufacture of tissues in part of artificial silk and in part of other fibre, if those tissues are intended for exportation.

9. Where a specified amount of duty is charged or a specified amount of drawback is allowed in respect of a specific weight of an article, the amount of the duty or drawback, as the case may be, shall be increased or decreased proportionately in the case of any greater or less weight.

10. Subject to such conditions for safeguarding the revenue as the Commissioners may impose, the rates of drawback specified in Part IV. of this Schedule shall, in respect of yarn and tissues of artificial silk exported by any person who makes an application in that behalf to the Commissioners, have effect during such period, not being less than twelve months, as may be specified in the application in substitution for the rates of drawback set out in Part II. of this Schedule.

11. In calculating the amount of the drawback payable in respect of any tissue wholly or in part of silk or artificial silk, being tissue from which a portion of the surface has been burnt or cut away in the process of manufacture, the Commissioners shall make such allowance as seems to them proper in respect of any loss of weight due to the burning or cutting.

12. No drawback shall be payable in respect of any articles unless it is shown to the satisfaction of the Commissioners that a duty imposed by this Act has been duly paid in respect of the articles or of the material from which the articles were made and that the articles have been duly exported as merchandise or shipped for use as

stores.

13. No drawback shall be payable under this Schedule in respect of any article unless the Commissioners are satisfied that it has not been used or, in the case of an article of clothing, that it has not been used otherwise than as a model for trade exhibition.

14. Section one hundred and six of the Customs (Consolidation) Act, 1876, so far as it relates to the case where goods are found to be of less value for home use than the amount of the drawback claimed, shall not apply to articles of clothing used only as models for trade exhibition.

15. The Commissioners may, in relation to any articles to which this Schedule applies, relax as they may think fit any provisions contained in the Customs (Consolidation) Act, 1876 (39 & 40 Vict. c. 36), or in any enactment amending that Act, with respect to the giving of security or entry before shipment.

16. The Commissioners may make regulations requiring persons having been concerned at any stage with the goods in question to furnish such information as

15 & 16 GEORGE 5, CHAPTER 36.

may be reasonably necessary for enabling a calculation to be made of the drawback payable on the exportation of any silk or artificial silk, and if any person contravenes or fails to comply with any such regulation, he shall in respect of every offence be liable to an excise penalty of fifty pounds.

17. In this Schedule, unless the context otherwise requires, the following expressions have the meaning hereby assigned to them respectively, that is to say :Tissue includes tissues of all kinds and of any width, whether woven or knitted; "Discharged

66

66

means "from which the gum has been removed";

Silk yarn
means thrown or spun silk, silk yarn, and silk threads of all kinds;
Artificial silk yarn means artificial silk yarn, thread, and straw.

PART IV. ALTERNATIVE SCALE OF DRAWBACKS IN RESPECT OF ARTIFICIAL SILK.

PART I.-PREFERENTIAL REDUCTIONS OF CUSTOMS DUTIES IN CASE OF SUGAR, MOLASSES, GLUCOSE, AND SACCHARIN.

Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degrees

s. d.

the cwt.

4 31

Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule :

If containing 70 per cent. or more of sweetening matter the cwt. If containing less than 70 per cent. and more than 50 per cent. of sweetening matter

2 81

the cwt.

1 111

If containing not more than 50 per cent. of sweetening matter

The amount of sweetening matter to be taken to be the total amount of
cane, invert, and other sugar contained in the article as determined by
analysis in manner directed by the Commissioners—
Glucose:

PART II. PREFERENTIAL RATES IN CASE OF TOBACCO, CURRANTS,
DRIED FRUITS, AND WINE.

Tobacco.

Currants

Goods.

Dried or preserved fruit (within the meaning of section eight of the Finance (No. 2) Act; 1915)

Wine, exceeding 30° of proof spirit

Sparkling wine (additional duty)

Rates of Duty.

Three-fourths of the full rate.

Free of duty.

Thirty-three and one-third per
cent. of the full rate.
Fifty per cent. of the full rate.

PART III.-Preferential RATES IN RESPECT OF THE NEW CUSTOMS DUTIES.

Goods on which a duty is imposed by section 3 of this Two-thirds of the full rate. Act.

MERCHANT SHIPPING (EQUIVALENT PROVISIONS) ACT, 1925.

CHAPTER XXXVII.

An Act to provide for the exemption, in certain circumstances, of Foreign ships and British ships registered outside the United Kingdom from certain provisions of the Merchant Shipping Acts. [30th June 1925.]

[Preamble.]

1. POWER TO EXEMPT FOREIGN SHIPS FROM CERTAIN PROVISIONS OF MERCHANT SHIPPING ACTS.-Where His Majesty is satisfied that—

(a) ships of a foreign country are required by the law of that country to comply with any provisions which are substantially the same as or equally effective with any provisions of the Merchant Shipping Acts which apply to foreign ships while they are within a port of the United Kingdom; and

(b) that country has made or has undertaken to make provision for the exemption of British ships, while they are within a port of that country, from the corresponding requirement of the law of that country;

His Majesty may, by Order in Council, direct that any such provisions of the Merchant Shipping Acts as aforesaid shall not apply to any ship of that country within a port of the United Kingdom if it is proved that the ship complies with the corresponding provision of the law of that country applicable to that ship.

2. POWER TO EXEMPT BRITISH SHIPS REGISTERED OUT OF THE UNITED KINGDOM FROM CERTAIN PROVISIONS OF MERCHANT SHIPPING ACTS.-Where His Majesty is satisfied that British ships registered in a part of His Majesty's dominions outside the United Kingdom, or ships registered on a port of a territory over which His Majesty exercises jurisdiction, are required by the law of that part of His Majesty's dominions or the law in force in that territory to comply with any provisions which are substantially the same as, or equally effective with, any of the provisions of the Merchant Shipping Acts which apply to such ships if, but only if, they are within a port of the United Kingdom, His Majesty may, by Order in Council, direct that any such provisions of the Merchant Shipping Acts as aforesaid shall not apply to any ship registered in that part of His Majesty's dominions, or in that territory, whilst within a port in the United Kingdom, if it is proved that the ship complies with the corresponding provision of the law of the part of His Majesty's dominions or territory in which the ship is registered.

3. SHORT TITLE, CONSTRUCTION, &c.-(1) This Act may be cited as the Merchant Shipping (Equivalent Provisions) Act, 1925, and shall be construed as one with the Merchant Shipping Acts, 1894 to 1923, and those Acts and this Act may be cited together as the Merchant Shipping Acts, 1894 to 1925.

(2) In this Act the expression the Merchant Shipping Acts" means the Merchant Shipping Acts, 1894 to 1923, and includes any Orders in Council, rules and regulations made thereunder, and the expression "United Kingdom" means Great Britain and Northern Ireland.

CHAPTER XXXVIII.

An Act to regulate the Exhibition and Training of Performing Animals.

[Preamble.]

[30th June 1925.]

1. RESTRICTION ON EXHIBITION AND TRAINING OF PERFORMING ANIMALS.—(1) No person shall exhibit or train any performing animal unless he is registered in accordance with this Act.

(2) Every local authority shall keep a register for the purpose of this Act, and any person who exhibits or trains animals as aforesaid on making an application in the prescribed form to the local authority of the district in which he resides, or if