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Payment of local taxation (Customs and Excise) duties to local taxation accounts of England, Scotland, and Ireland.
43 & 44 Vict. c. 20.
44 & 45 Vict. c. 12.
52 & 53 Vict. c. 7.
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7. The following duties of Excise and of Customs, that is to say,—
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(a) the additional duties on spirits imposed by this Act; and
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(b) such portion of the duties of Excise and of Customs imposed by section eleven of the Inland Revenue Act, 1880, and section three of the Customs and Inland Revenue Act, 1881, as amended by section three of the Customs and Inland Revenue Act, 1889, in respect of beer, as equals threepence for every thirty-six gallons,
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shall be called the local taxation (Customs and Excise) duties, and the proceeds of those duties[3]
shall be divided between England, Scotland, and Ireland in the same proportions, and be paid to the same local taxation accounts,[1]
and in the like manner and subject to the like regulations of the Treasury, and shall be ascertained as to proportion and otherwise in like manner as the one half of the proceeds of the probate duties applicable to local purposes is now by law divided, paid, and ascertained, and the proceeds so paid shall be appropriated as Parliament may hereafter direct by any Act[2]
passed in the present session.
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[3 An equivalent grant out of the Consolidated Fund is now substituted for this duties grant, 7 Edw. 7, c. 13, s. 17 (2)].
[1 As to Irish share of these duties, see 54 & 55 Vict. c. 48.]
[2 See 53 & 54 Vict. c. 60.] |
