Finance Act, 1922
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Excise duties on sugar and molasses made from home-grown materials to cease. 8 & 9 Geo. 5. c. 15. |
6. —(1) The duties of excise chargeable under section nine of the Finance Act, 1918 , in respect of sugar and molasses made in Great Britain or Ireland and (except as regards goods in respect of which the said duties have been paid) the excise drawbacks and allowance under the said section shall, as respects sugar and molasses made from beet grown in Great Britain or Ireland (in this section referred to as “non-dutiable sugar and molasses”) cease and determine as from the commencement of this Act. | |
(2) Part III. of the First Schedule to the Finance (No. 2) Act, 1915 , shall have effect as though references therein to the manufacture and manufacturers of sugar included references to the manufacture and manufacturers of non-dutiable sugar, and with the substitution in the application thereof to the manufacturers of non-dutiable sugar of the words “with a view to securing that no “ drawback or allowance shall be paid in respect of sugar “ or molasses upon which no duty has been paid ” for the words “ with a view to securing and collecting the excise “ duty imposed by this Act." | ||
(3) Notwithstanding anything in any Act, the Commissioners of Customs and Excise may, subject to the prescribed conditions, permit a person refining sugar in bond to receive non-dutiable sugar or molasses at his bonded premises and to deliver therefrom without payment of duty a corresponding quantity of sugar or molasses. | ||
(4) A person manufacturing non-dutiable sugar or molasses shall not, except with the permission of the Commissioners of Customs and Excise and subject to the prescribed conditions, have in his custody or possession any materials out of which sugar or molasses are manufactured other than beet grown in Great Britain or Ireland or materials produced from such beet. | ||
If any person acts in contravention of this subsection, he shall, in respect of each offence, be liable to an excise penalty of one hundred pounds, and the goods in respect of which the offence is committed shall be forfeited. | ||
(5) In this section the expression “prescribed” means prescribed by regulations made by the Commissioners of Customs and Excise. |