Excise Act, 1840

EXCISE ACT 1840

CHAPTER XVII.

An Act for granting to Her Majesty Duties of Customs, Excise, and Assessed Taxes. [19th June 1840.]

[Whole Act rep. 37 & 38 Vict. c. 96. (S.L.R.), except the parts here printed, so far as they relate to the additional duty or charge of 5l. per centum upon the produce and amount of the duties of excise.]

An additional duty of 5l. per cent, on the amount of all customs and excise duties.

[1.] There shall be charged, raised, levied, collected, and paid an additional duty or charge of five pounds per centum, upon the produce and amount of all the several duties and revenues of customs and excise charged and collected under the management of the commissioners of customs and excise respectively throughout the United Kingdom; . . .

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Additional duty, &c. to be under the management of the commissioners of excise, and to be collected and applied under the laws of excise.

6. The said additional duty or charge of five pounds per centum on the produce or amount of the duties of excise, and the said additional drawbacks and allowances, and the said additional duty of excise on spirits, shall be under the management of the commissioners of excise for the time being; and the same shall and may be respectively raised, levied, recovered, paid, and applied in such and the like manner, and in and by the same means, ways, or methods, by which the several and respective duties on the produce and amount of which the said additional duty or charge of five pounds per centum is hereby imposed, and the duties on spirits made or distilled in England, Scotland, and Ireland respectively are or may be charged, raised, levied, collected, recovered, paid, and applied; and all and every Act or Acts relating to the duties of excise, and all and every fine, penalty, or forfeiture, of any nature or kind whatsoever, for any offence against or in breach of any Act or Acts for securing the duties of excise or any of them, or for the regulation thereof, in force immediately before the passing of this Act, and the several clauses, powers, and directions therein contained, shall and the same are respectively hereby directed and declared to extend to, and shall be applied, practised, and put in execution (except where otherwise altered or declared by this Act), for and in respect of the additional duties of excise by this Act imposed, in as full and ample manner as if an and every the said Acts, clauses, provisions, powers, directions, fines, penalties, and forfeitures were repeated and re-enacted in this Act.