IE
FINANCE ACT, 1971
Statutory Text (3 Articles)
FIRST SCHEDULE Spirits (Rates of Ordinary Customs Duty)
Spirits (Rates of Ordinary Customs Duty)
Section 28.
Part I
Part I
Description of Spirits
Description of Spirits
Preferential Rates
Preferential Rates
Full Rates
Full Rates
(1)
(1)
(2)
(2)
(3)
(3)
£
£
£
£
For every gallon of Perfumed Spirits
For every gallon of Perfumed Spirits
32067
32067
32267
32267
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
27056
27056
27223
27223
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
20042
20042
20167
20167
Part II
Part II
Description of Spirits
Description of Spirits
United Kingdom Rate
United Kingdom Rate
£
£
For every gallon of Perfumed Spirits
For every gallon of Perfumed Spirits
26963
26963
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
2275
2275
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits
16852
16852
SECOND SCHEDULE Scale of Rates of Estate Duty
Scale of Rates of Estate Duty
Section 31.
Principal value of the Estate
Principal value of the Estate
Rate per cent of duty
Rate per cent of duty
£
£
£
£
Exceeding
Exceeding
5,000
5,000
and
and
not
not
exceeding
exceeding
6,000
6,000
1
1
”
”
6,000
6,000
”
”
”
”
”
”
7,000
7,000
2
2
”
”
7,000
7,000
”
”
”
”
”
”
8,000
8,000
3
3
”
”
8,000
8,000
”
”
”
”
”
”
10,000
10,000
4
4
”
”
10,000
10,000
”
”
”
”
”
”
12,500
12,500
6
6
”
”
12,500
12,500
”
”
”
”
”
”
15,000
15,000
8
8
”
”
15,000
15,000
”
”
”
”
”
”
17,500
17,500
10
10
”
”
17,500
17,500
”
”
”
”
”
”
20,000
20,000
12
12
”
”
20,000
20,000
”
”
”
”
”
”
25,000
25,000
14
14
”
”
25,000
25,000
”
”
”
”
”
”
30,000
30,000
16
16
”
”
30,000
30,000
”
”
”
”
”
”
35,000
35,000
18
18
”
”
35,000
35,000
”
”
”
”
”
”
40,000
40,000
21
21
”
”
40,000
40,000
”
”
”
”
”
”
45,000
45,000
24
24
”
”
45,000
45,000
”
”
”
”
”
”
50,000
50,000
27
27
”
”
50,000
50,000
”
”
”
”
”
”
55,000
55,000
30
30
”
”
55,000
55,000
”
”
”
”
”
”
60,000
60,000
33
33
”
”
60,000
60,000
”
”
”
”
”
”
75,000
75,000
37
37
”
”
75,000
75,000
”
”
”
”
”
”
100,000
100,000
41
41
”
”
100,000
100,000
”
”
”
”
”
”
150,000
150,000
45
45
”
”
150,000
150,000
”
”
”
”
”
”
200,000
200,000
50
50
”
”
200,000
200,000
55
55
THIRD SCHEDULE Enactments Repealed
Enactments Repealed
Section 53.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
57 & 58 Vict., c. 30.
57 & 58 Vict., c. 30.
Finance Act, 1894.
Finance Act, 1894.
Subsection (6) of section 8 and the words “and any person who wilfully fails to comply with the provisions of this enactment shall be liable to the penalty above in this section mentioned” in subsection (14) of that section.
Subsection (6) of section 8 and the words “and any person who wilfully fails to comply with the provisions of this enactment shall be liable to the penalty above in this section mentioned” in subsection (14) of that section.
10 Edw. 7, c. 8.
10 Edw. 7, c. 8.
Finance (190910) Act, 1910.
Finance (190910) Act, 1910.
Section 94 (in so far as it relates to estate duty).
Section 94 (in so far as it relates to estate duty).
No. 28 of 1935.
No. 28 of 1935.
Finance Act, 1935.
Finance Act, 1935.
Section 33 (3).
Section 33 (3).