LegalizeFinance Act , 1941
| £ | s. | d. | |||||
|---|---|---|---|---|---|---|---|
| Unmanufactured: | |||||||
| If Stripped or Stemmed:— | |||||||
| Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 0 | 18 | 10 | |||
| Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 0 | 11 | |||
| If Unstripped or Unstemmed:— | |||||||
| Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 0 | 18 | 10 | |||
| Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 0 | 11 | |||
| Full | Preferential | ||||||
| £ | s. | d. | £ | s. | d. | ||
| Manufactured, viz.:— | |||||||
| Cigars | the lb. | 1 | 10 | 0 | 1 | 5 | 0 |
| Cigarettes | ” | 1 | 8 | 11 | 1 | 4 | 1 |
| Cavendish or Negrohead | ” | 1 | 7 | 7 | 1 | 5 | 11 |
| Cavendish or Negrohead Manufactured in Bond | ” | 1 | 3 | 11 | 0 | 19 | 11 |
| Other Manufactured Tobacco | ” | 1 | 3 | 11 | 0 | 19 | 11 |
| Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 2 | 9 | 0 | 18 | 11 |
| Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 7 | 7 | 1 | 2 | 11 |
| Unmanufactured, viz.:— | £ | s. | d. | ||||
| --- | --- | --- | --- | --- | |||
| Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb | 0 | 17 | 9 | |||
| Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 0 | 19 | 8 | |||
| Manufactured, viz.:— | |||||||
| Cavendish or Negrohead Manufactured in Bond | ” | 1 | 3 | 0 |
SECOND SCHEDULE. Duties on Matches.
| £ | s. | d. | |
|---|---|---|---|
| (a) On all wooden matches in boxes or other containers:— | |||
| Containing not more than 10 matches. Per 1,000 containers | 0 | 13 | 0 |
| Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 6 | 0 |
| Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 9 | 5 |
| Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 14 | 1 |
| For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 3 | 3 |
| (b) On all other matches in boxes or other containers:— | |||
| Containing not more than 20 matches. Per 1,000 containers | 2 | 12 | 0 |
| Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 18 | 10 |
| Containing more than 50 but not more than 75 matches. Per gross (144) containers | 1 | 8 | 2 |
| For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 6 | 6 |
| £ | s. | d. | |
| --- | --- | --- | --- |
| Boxes or other containers:— | |||
| Containing not more than 10 matches. Per 1,000 containers | 0 | 11 | 4 |
| Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 2 | 8 |
| Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 8 | 4 |
| Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 12 | 6 |
| For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 2 | 10 |
| and so in proportion for any less quantity of containers. |
THIRD SCHEDULE. Scale of Rates of Estate Duty.
| Principal Value of the Estate | Rate per cent. of Duty | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Exceeding | 100 | and not exceeding | 500 | 1 | |
| ” | 500 | ”” | 1,000 | 2 | |
| ” | 1,000 | ”” | 5,000 | 3 | |
| ” | 5,000 | ”” | 10,000 | 4 | |
| ” | 10,000 | ”” | 12,500 | 6 | |
| ” | 12,500 | ”” | 15,000 | 7.2 | |
| ” | 15,000 | ”” | 18,000 | 8.4 | |
| ” | 18,000 | ”” | 21,000 | 9.6 | |
| ” | 21,000 | ”” | 25,000 | 10.8 | |
| ” | 25,000 | ”” | 30,000 | 12 | |
| ” | 30,000 | ”” | 35,000 | 13.2 | |
| ” | 35,000 | ”” | 40,000 | 14.4 | |
| ” | 40,000 | ”” | 45,000 | 15.6 | |
| ” | 45,000 | ”” | 50,000 | 16.8 | |
| ” | 50,000 | ”” | 55,000 | 19.5 | |
| ” | 55,000 | ”” | 65,000 | 20.8 | |
| ” | 65,000 | ”” | 75,000 | 22.1 | |
| ” | 75,000 | ”” | 85,000 | 23.4 | |
| ” | 85,000 | ”” | 100,000 | 24.7 | |
| ” | 100,000 | ”” | 120,000 | 26 | |
| ” | 120,000 | ”” | 150,000 | 28.6 | |
| ” | 150,000 | ”” | 200,000 | 31.2 | |
| ” | 200,000 | ”” | 250,000 | 33.8 | |
| ” | 250,000 | ”” | 300,000 | 36.4 | |
| ” | 300,000 | ”” | 400,000 | 39 | |
| ” | 400,000 | 41.6 |
FOURTH SCHEDULE. Enactments Repealed.
| Session and Chapter or Number and Year | Short title | Extent of repeal |
|---|---|---|
| 63 Vic., c. 7. | The Finance Act, 1900. | Section 11, save as regards persons dying on or before the 7th day of May, 1941. |
| No. 11 of 1928. | The Finance Act, 1928. | So much of sub-section (1) of section 13 as relates to motor tractors or to component parts or accessories of motor tractors. |
| No. 31 of 1931. | The Finance Act, 1931. | Section 26, save as regards persons dying on or before the 7th day of May, 1941. |
| No. 15 of 1933. | The Finance Act, 1933. | Section 15, as from the passing of this Act. |
| No. 31 of 1934. | The Finance Act, 1934. | Paragraph (b) of sub-section (7) of section 12, and so much of paragraph (c) of the said sub-section (7) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); paragraph (b) of sub-section (5) of section 13, and so much of paragraph (c) of the said sub-section (5) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); sections 29 and 30, save as regards persons dying on or before the 7th day of May, 1941. |
| No. 28 of 1935. | The Finance Act, 1935. | Section 32, save as regards persons dying on or before the 7th day of May, 1941. |
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