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Amendment with respect to exemption from railway passenger duty. 46 & 47 Vict. c. 34.
9 & 10 Geo.5. c. 50
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6.—(1) The Cheap Trains Act, 1883, shall have effect as though—
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(a) for paragraphs (1) and (2) of section two (which provide for the abolition of passenger duty in the case of cheap trains and for its reduction on urban traffic), there were substituted the following paragraphs:—
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“(1) Fares not exceeding minimum fares shall be exempt from duty:
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“(2) The duty on fares for conveyance between railway stations within one urban district certified so to be in manner provided by this section shall be payable at the rate of two per cent. instead of five per cent.:”
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(b) in paragraph (a) of subsection (1) of section three (which requires provision to be made for proper third-class accommodation), the words “fares not exceeding the fares normally “charged for passengers conveyed in third “class carriages” were substituted for the words “fares not exceeding the rate of one penny a mile,” and in section five the words “a fare not exceeding the minimum fare” were substituted for the words “a fare not exceeding the rate of one penny a mile”:
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(c) the following provision were inserted in section eight after the definition of “police authority”—
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“The expression `minimum fare’ means the lowest fare normally charged to an adult or a child, as the case may be, for a single, a return, or a periodical ticket, as the case may be, for any journey, and the expression “normally charged” means charged otherwise than to a special class of passengers or on a special occasion:
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“Provided that, where a ticket for any journey, whether a single, return or periodical ticket, entitles a person to be conveyed in a class of carriage superior to the class of carriage in which a person holding a ticket for that journey for which the minimum fare is payable is entitled to be conveyed, the fare for the first-mentioned ticket shall not be deemed to be a minimum fare.”
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(2) This section, in its application to any railway undertaking of which possession was not retained by the Minister of Transport under the Ministry of Transport Act, 1919, shall be deemed to have had effect as from the first day of April, nineteen hundred and twenty.
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(3) Nothing in this section shall operate to charge with railway passenger duty any fares which were not at the commencement of this Act chargeable with such duty, and where, before the first day of January, nineteen hundred and seventeen, a fare for any journey was exempt from railway passenger duty, notwithstanding that it entitled a person to be conveyed in a class of carriage superior to that in which a person paying the lowest ordinary fare then chargeable for that journey was entitled to be conveyed, a fare entitling a person to be conveyed for the same journey and in the same class of carriage shall be exempt from duty if the proportion which that fare bears to the minimum fare does not exceed the proportion which the first-mentioned fare bore to the lowest ordinary fare chargeable before the said first day in January.
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For the purpose of the foregoing provision, the expression “lowest ordinary fare” means the lowest fare chargeable otherwise than to a special class of passengers or on a special occasion.
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