FINANCE ACT, 1954
Statutory Text (3 Articles)
FIRST SCHEDULE. Excise Duty on Matches.
Excise Duty on Matches.
Section 15.
£
£
s.
s.
d.
d.
Boxes or other containers—
Boxes or other containers—
Containing not more than 10 matches. Per 1,000 containers
Containing not more than 10 matches. Per 1,000 containers
0
0
7
7
10
10
Containing more than 10 but not more than 20 matches. Per 1,000 containers
Containing more than 10 but not more than 20 matches. Per 1,000 containers
0
0
15
15
8
8
Containing more than 20 but not more than 50 matches. Per gross (144) containers
Containing more than 20 but not more than 50 matches. Per gross (144) containers
0
0
5
5
9
9
Containing more than 50 but not more than 75 matches. Per gross (144) containers
Containing more than 50 but not more than 75 matches. Per gross (144) containers
0
0
8
8
8
8
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
0
0
2
2
0
0
and so in proportion for any less quantity of containers.
and so in proportion for any less quantity of containers.
SECOND SCHEDULE. Customs Duties Terminated.
Customs Duties Terminated.
Section 20.
Ref. No.
Ref. No.
Enactment imposing the duty
Enactment imposing the duty
Particulars of the duty
Particulars of the duty
General description of the duty
General description of the duty
1
1
The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), section 2 and First Schedule, as amended by the Finance Act, 1933 (No. 15 of 1933), section 29 and reference number 8 in the Fifth Schedule, the Finance Act, 1937 (No. 18 of 1937), section 11 and reference number 2 in Part II of the Fourth Schedule, and Emergency Imposition of Duties (No. 206) Order, 1940 (S.R. & O., No. 154 of 1940).
The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), section 2 and First Schedule, as amended by the Finance Act, 1933 (No. 15 of 1933), section 29 and reference number 8 in the Fifth Schedule, the Finance Act, 1937 (No. 18 of 1937), section 11 and reference number 2 in Part II of the Fourth Schedule, and Emergency Imposition of Duties (No. 206) Order, 1940 (S.R. & O., No. 154 of 1940).
The duty mentioned in the said First Schedule as amended.
The duty mentioned in the said First Schedule as amended.
The duty on certain agricultural machinery and parts.
The duty on certain agricultural machinery and parts.
2
2
The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), section 15 as amended by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 14 and reference number 9 in the Fourth Schedule, and the Finance Act, 1933 (No. 15 of 1933), section 29 and reference number 7 in the Fifth Schedule.
The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), section 15 as amended by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 14 and reference number 9 in the Fourth Schedule, and the Finance Act, 1933 (No. 15 of 1933), section 29 and reference number 7 in the Fifth Schedule.
The duty mentioned in the said section 15 as amended.
The duty mentioned in the said section 15 as amended.
The duty on animal-drawn vehicles.
The duty on animal-drawn vehicles.
3
3
The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 17 in Part I of the First Schedule as amended by the Finance Act, 1933 (No. 15 of 1933), section 31 and reference number 6 in the Seventh Schedule.
The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 17 in Part I of the First Schedule as amended by the Finance Act, 1933 (No. 15 of 1933), section 31 and reference number 6 in the Seventh Schedule.
The duty mentioned at the said reference number 17 as amended.
The duty mentioned at the said reference number 17 as amended.
The duty on component parts of animal-drawn vehicles.
The duty on component parts of animal-drawn vehicles.
4
4
The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 2 in Part I of the First Schedule, as amended by the Finance Act, 1940 (No. 14 of 1940), section 20 and reference number 7 in the Third Schedule.
The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 2 in Part I of the First Schedule, as amended by the Finance Act, 1940 (No. 14 of 1940), section 20 and reference number 7 in the Third Schedule.
The duty mentioned at the said reference number 2 as amended.
The duty mentioned at the said reference number 2 as amended.
The duty on certain materials for brushes or brooms.
The duty on certain materials for brushes or brooms.
5
5
The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 1 in Part II of the First Schedule as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S. R. & O., No. 464 of 1941), paragraph 3 and reference number 14 in the Schedule.
The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 1 in Part II of the First Schedule as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S. R. & O., No. 464 of 1941), paragraph 3 and reference number 14 in the Schedule.
The duty mentioned at the said reference number 1 as amended.
The duty mentioned at the said reference number 1 as amended.
The duty on lime.
The duty on lime.
6
6
The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 3 in Part II of the First Schedule, as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S.R. & O., No. 464 of 1941), paragraph 3 and reference number 15 in the Schedule.
The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 3 in Part II of the First Schedule, as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S.R. & O., No. 464 of 1941), paragraph 3 and reference number 15 in the Schedule.
The duty mentioned at the said reference number 3 as amended.
The duty mentioned at the said reference number 3 as amended.
The duty on coffee.
The duty on coffee.
7
7
The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), section 4 and reference number 2 in the First Schedule, as amended by the Finance Act, 1936 (No. 31 of 1936), section 15 and reference number 12 in Part V of the Fourth Schedule, and the Emergency Imposition of Duties (No. 223) Order, 1941 (S.R. & O., No. 464 of 1941), paragraph 3 and reference number 17 in the Schedule.
The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), section 4 and reference number 2 in the First Schedule, as amended by the Finance Act, 1936 (No. 31 of 1936), section 15 and reference number 12 in Part V of the Fourth Schedule, and the Emergency Imposition of Duties (No. 223) Order, 1941 (S.R. & O., No. 464 of 1941), paragraph 3 and reference number 17 in the Schedule.
The duty mentioned at the said reference number 2 as amended.
The duty mentioned at the said reference number 2 as amended.
The duty on inside soles for boots, shoes and other foot-wear.
The duty on inside soles for boots, shoes and other foot-wear.
8
8
The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 10 in the First Schedule.
The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 10 in the First Schedule.
The duty mentioned at the said reference number 10.
The duty mentioned at the said reference number 10.
The duty on horseshoes.
The duty on horseshoes.
9
9
The Finance Act, 1934 (No. 31 of 1934), section 11, as amended by the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), section 6 and reference number 19 in the First Schedule.
The Finance Act, 1934 (No. 31 of 1934), section 11, as amended by the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), section 6 and reference number 19 in the First Schedule.
The duty mentioned in the said section 11 as amended.
The duty mentioned in the said section 11 as amended.
The duty on certain woven tissues.
The duty on certain woven tissues.
10
10
The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 11 in the First Schedule as amended by the Finance Act, 1947 (No. 15 of 1947), section 7 and reference number 5 in Part II of the Third Schedule.
The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 11 in the First Schedule as amended by the Finance Act, 1947 (No. 15 of 1947), section 7 and reference number 5 in Part II of the Third Schedule.
The duty mentioned at the said reference number 11 as amended.
The duty mentioned at the said reference number 11 as amended.
The duty on certain roofing tiles.
The duty on certain roofing tiles.
11
11
The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 20 in the First Schedule as amended by the Finance Act, 1940 (No. 14 of 1940), section 20 and reference number 22 in the Third Schedule.
The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 20 in the First Schedule as amended by the Finance Act, 1940 (No. 14 of 1940), section 20 and reference number 22 in the Third Schedule.
The duty mentioned at the said reference number 20 as amended.
The duty mentioned at the said reference number 20 as amended.
The duty on certain straps, etc.
The duty on certain straps, etc.
12
12
The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 19 in the First Schedule.
The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 19 in the First Schedule.
The duty mentioned at the said reference number 19.
The duty mentioned at the said reference number 19.
The duty on untempered steel strip for making safety razor blades.
The duty on untempered steel strip for making safety razor blades.
13
13
The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 36 in the First Schedule.
The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 36 in the First Schedule.
The duty mentioned at the said reference number 36.
The duty mentioned at the said reference number 36.
The duty on dressed or dyed rabbit skins.
The duty on dressed or dyed rabbit skins.
14
14
The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 44 in the First Schedule, as amended by the Finance Act, 1939 (No. 18 of 1939), section 15 and reference number 20 in the Fourth Schedule.
The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 44 in the First Schedule, as amended by the Finance Act, 1939 (No. 18 of 1939), section 15 and reference number 20 in the Fourth Schedule.
The duty mentioned at the said reference number 44 as amended.
The duty mentioned at the said reference number 44 as amended.
The duty on rubber compounds.
The duty on rubber compounds.
15
15
The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 4 in the First Schedule.
The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 4 in the First Schedule.
The duty mentioned at the said reference number 4.
The duty mentioned at the said reference number 4.
The duty on foot corrective appliances.
The duty on foot corrective appliances.
16
16
The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 23 in the First Schedule.
The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 23 in the First Schedule.
The duty mentioned at the said reference number 23.
The duty mentioned at the said reference number 23.
The duty on certain hose tubing or piping.
The duty on certain hose tubing or piping.
17
17
The Finance Act, 1938 (No. 25 of 1938), section 15 and reference number 5 in the First Schedule.
The Finance Act, 1938 (No. 25 of 1938), section 15 and reference number 5 in the First Schedule.
The duty mentioned at the said reference number 5.
The duty mentioned at the said reference number 5.
The duty on certain silk or artificial silk woven tissues.
The duty on certain silk or artificial silk woven tissues.
18
18
The Finance Act, 1938 (No. 25 of 1938), section 15 and reference number 9 in the First Schedule.
The Finance Act, 1938 (No. 25 of 1938), section 15 and reference number 9 in the First Schedule.
The duty mentioned at the said reference number 9.
The duty mentioned at the said reference number 9.
The duty on rice, ground rice and rice flour.
The duty on rice, ground rice and rice flour.
THIRD SCHEDULE. Enactments Repealed.
Enactments Repealed.
Section 29.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short title
Short title
Extent of Repeal
Extent of Repeal
Date of Repeal
Date of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
54 & 55 Vic., c. 39.
54 & 55 Vic., c. 39.
Stamp Act, 1891.
Stamp Act, 1891.
Section 64;In the First Schedule, the references to a Licence for Marriage and a Copy or Extract (certified) of or from any register of births, baptisms, marriages, deaths or burials.
Section 64;
In the First Schedule, the references to a Licence for Marriage and a Copy or Extract (certified) of or from any register of births, baptisms, marriages, deaths or burials.
The date of the passing of this Act.
The date of the passing of this Act.
No. 27 of 1924.
No. 27 of 1924.
Finance Act, 1924.
Finance Act, 1924.
In subsection (1) of section 11: “on and after the coming into operation of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924)”; in subsection (2) of section 11: “on and after the coming into operation of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924)”.
In subsection (1) of section 11: “on and after the coming into operation of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924)”; in subsection (2) of section 11: “on and after the coming into operation of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924)”.
The date of the passing of this Act.
The date of the passing of this Act.
No. 16 of 1943.
No. 16 of 1943.
Finance Act, 1943.
Finance Act, 1943.
Section 12.
Section 12.
The date of the passing of this Act.
The date of the passing of this Act.
No. 18 of 1944.
No. 18 of 1944.
Finance Act, 1944.
Finance Act, 1944.
Subsection (2), (3) and (4) of section 4.
Subsection (2), (3) and (4) of section 4.
The 6th day of April, 1954.
The 6th day of April, 1954.
No. 13 of 1949.
No. 13 of 1949.
Finance Act, 1949.
Finance Act, 1949.
Section 13.
Section 13.
The 1st day of September, 1954.
The 1st day of September, 1954.
No. 15 of 1951.
No. 15 of 1951.
Finance Act, 1951.
Finance Act, 1951.
Section 3.
Section 3.
The 6th day of April, 1954.
The 6th day of April, 1954.
Section 10.
Section 10.
The 1st day of September, 1954.
The 1st day of September, 1954.
No. 21 of 1953.
No. 21 of 1953.
Finance Act, 1953.
Finance Act, 1953.
Section 7.
Section 7.
The 1st day of September, 1954.
The 1st day of September, 1954.