Local Taxation (Customs and Excise) Act, 1890

Application of English share of customs and excise duties.

51 & 52 Vict. c. 41.

52 & 53 Vict. c. 40.

1.(1) Out of the English share of the local taxation (customs and excise) duties[2] paid to the local taxation account on account of any financial year—

(a) The sum of three hundred thousand pounds shall be applied for such purposes of police superannuation in England as herein-after mentioned;

(b) The residue shall, unless Parliament otherwise determines,[[3] ] be distributed between county and county borough funds, and carried to the Exchequer contribution accounts of those funds respectively, and applied under the Local Government Act, 1888, as if it were part of the English share of the local taxation probate duty, and shall be the subject of an adjustment between counties and county boroughs, according to section thirty-two of the said Act, by the Commissioners under that Act.

[Sub-ss. (2) (3) rep. 2 Edw. 7. c. 42, ss. 25 (3), 27 (1), and 3 Edw. 7. c. 24, s. 1.]

(4) The council for any county to which the Welsh Intermediate Education Act, 1889, applies may contribute any sum received by such council under this section in respect of the said residue or any part of that sum towards intermediate and technical education under that Act, in addition to the amount which the council can under that Act contribute for such education.

[2 An equivalent grant out of the Consolidated Fund is now substituted for this duties grant; 7 Edw. 7. c. 13, s. 17 (2).]

[3 See 2 Edw. 7. c. 42, s. 2; 3 Edw. 7. c. 24.]