7.-(1.) "The Inland Revenue Act, 1880," shall have effect as though, as the table to be used for determining the original gravity of worts of beer, there were substituted for the table set out in the First Schedule to that Act the revised table, an original copy of which, marked Table (A), has been signed by the Chairman of the Commissioners of Customs and Excise, and deposited in the office of the King's Remembrancer of the Royal Courts of Justice:

Provided that where the original gravity has been ascertained by the officer in accordance with the said revised table under section 15 of "The Inland Revenue Act, 1880," a deduction of three-quarters of a degree shall be allowed from the gravity so ascertained for the purpose of the charge of duty in accordance with subsection (3) of section 13 of "The Inland Revenue Act, 1880" (which requires the duty to be charged according to the gravity as entered in the book by the brewer, or as ascertained by the officer, whichever is the higher).

(2.) Any definite quantity of worts to be distilled for the purpose of ascertaining original gravity under section 15 of The Inland Revenue Act, 1880," shall, before being distilled, be cleared from sediment by filtration.

(3.) Where it is necessary to ascertain the original gravity of beer, whether for the purpose of duty or for any other purpose of the Customs Acts or of the Excise Acts, the original gravity shall be ascertained in the manner prescribed by section 15 of "The Inland Revenue Act, 1880," as amended by this Act.

8. Liquor made elsewhere than upon the licensed premises of a brewer of beer for sale, which on analysis of a sample thereof at any time is found to be of an original gravity not exceeding 1,016 degrees, and to contain not more than 2 per cent. of proof spirit, shall not (though but for this section within the definitions of beer contained in section 2 of "The Inland Revenue Act, 1880," as amended by section 4 of "The Customs and Inland Revenue Act, 1885," or in section 52 of "The Finance (1909-10) Act, 1910"*) be deemed to be beer within those definitions.

9.-(1.) If the holder of a retailer's on-licence proves that the sale or consumption of intoxicating liquor on his premises has in any year been suspended during any hours under "The Intoxicating Liquor (Temporary Restriction) Act, 1914," or under any regulation made in pursuance of "The Defence of the Realm Act, 1914," or any Act re-enacting that Act with or without amendment, he shall be entitled to a repayment of any duty paid by him in respect of his licence at the rate per annum of one-fifteenth part of the duty for every hour or part of an hour that the sale or consumption has been so suspended.

This provision shall not have effect as respects premises in any area to which the Secretary of State orders that it is not to

* Vol. CIII, page 42.

+ Page 19.

52

apply owing to the increased opportunities afforded for the sale of intoxicating liquor due to the concentration of troops in the area.

(2.) In order to make provision for the case where hours of sale are curtailed by section 7 of "The Temperance (Scotland) Act, 1913," the holder of a retailer's on-licence in Scotland shall (in addition to any other relief granted by this section) be entitled to a rebate of two-fifteenths of the duty payable by him in respect of his licence.

(3.) The amount of any duty repaid or allowed under this section shall in no case exceed one-fourth part of the whole duty payable by the licence-holder in respect of his licence.

10. The power of the Commissioners of Customs and Excise to defer the time for payment of beer duty under section 16 of "The Inland Revenue Act, 1880," may be exercised so as to delay the time of payment for a period not exceeding one month beyond the time limited in that section.

11. If any person who is required by any order of the Commissioners of Customs and Excise under section 139 of "The Customs Consolidation Act, 1876," to make entry and obtain clearance of any goods before shipment fails to comply with the order, he shall be liable in respect of each offence to a penalty of 1007., without prejudice to the operation of any other provisions of that section, or any other provisions contained in that Act.

PART II.-Income Tax.

12.-(1.) In order, as far as may be, to provide for the collection of income tax (including supertax) for the last four months of the current income-tax year at double the rates at which it is charged under "The Finance Act, 1914,"* the following provisions shall have effect:

(a.) The amount payable in respect of any assessment already made of income tax chargeable otherwise than by way of deduction, or of supertax, shall be treated as increased by one-third, and any authority to collect the tax, and remedy for non-payment of the tax, shall apply accordingly; and

(b.) An assessment of any such income tax or supertax not already made shall be made for an amount one-third more than that for which it would have been made if this Act had not passed; and

(c.) Such deductions shall be made in accordance with regulations prescribed by the Commissioners of Inland Revenue in the case of dividends, interest, or other annual sums (including rent) due or payable after the 5th day of December, 1914, as will make the total amount deducted in respect of income tax for the year equal to that which would have been deducted if income tax for the year had been at the rate of 1s. 8d.; and

(d.) Subsection (1) of section 14 of "The Revenue Act, 1911,”

* Vol. CVII, page 330,

shall apply, in cases where both the half-yearly payments referred to therein have been paid before the passing of this Act, as if this Act were the Act imposing income tax for the year, and as if 18. 8d. were the rate ultimately charged for the year; and

(e.) Where the amount of any exemption, relief, or abatement under the Income Tax Acts is to be determined by reference to the amount of income tax on any sum, the amount of the tax shall be calculated at 1s. 8d., with a proportionate reduction where relief is granted under section 6 of "The Finance Act, 1914"; and where income tax is payable in respect of a part only of a year, the tax shall be deemed to be at the rate of 1s. 8d.

(2.) For the purpose of "The Provisional Collection of Taxes Act, 1913," or of continuing income tax for any future incometax year, the rate of income tax for the current year shall be deemed to be 2s. 6d.

13. (1.) Section 133 of "The Income Tax Act, 1842," and section 6 of "The Revenue Act, 1865" (which provide for the reduction of assessments or the repayment of duty in certain cases where the profits of the year of assessment fall short of the sum on which the assessment has been made), shall, notwithstanding their repeal by section 24 of "The Finance Act, 1907,"* have effect as respects any assessment to income tax for the current income-tax year where it is proved to the satisfaction of the Commissioners, by whom the assessment has been made, that the diminution of profits and gains on account of which relief is claimed under those sections is due to circumstances attributable directly or indirectly to the present war, whether those circumstances are a specific cause of the diminution of income within the meaning of section 134 of "The Income Tax Act, 1842," or not; and diminution of profits and gains on account of which relief can be given under this section shall not be deemed to be a specific cause authorizing the grant of relief under the said section 134.

The foregoing provision, in its application to the case of any person who, in connection with the present war, is or has been serving as a member of any of the military or naval forces of the Crown, or in any work abroad of the British Red Cross Society, or the St. John Ambulance Association, or any other body with similar objects, shall be construed as if that provision referred only to section 133 of "The Income Tax Act, 1842," and contained no reference to section 6 of The Revenue Act, 1865."

66

(2.) Where it is proved to the satisfaction of the Commissioners for the special purposes of the Acts relating to income tax that the actual income from all sources of any individual charged to supertax for the current income-tax year is or will be less than two-thirds of the income on which he is liable to be so charged, he shall be entitled to postpone the payment of

*Vol. C, page 17.

so much of the supertax payable by him as represents the difference between the tax payable on the income on which he is liable to be assessed and the tax which would have been payable by him if he had been assessed on his actual income; and any amount of which the payment is so postponed shall, subject to any provisions which may be made by Parliament, become payable on the 1st day of January, 1916.

(3.) Section 59 of "The Taxes Management Act, 1880" (which relates to the statement of a case on a point of law), shall apply to cases in which relief is claimed under this section.

PART III.-Loan.

14.-(1.) Any amount raised by the Treasury under "The War Loan Act, 1914,"* which is, in their opinion, required for the purpose of defraying the expenses of the present war, shall be deemed to be duly raised in accordance with the powers given by that Act, notwithstanding that the amount raised may exceed the supply for the time being granted to His Majesty for the service of the year ending the 31st day of March, 1915: Provided that such excess does not exceed 100,000,0007.

(2.) None of the provisions of "The House of Commons (Disqualification) Act, 1782," or "The House of Commons (Disqualifications) Act, 1801," shall be construed so as to extend to any subscription or contribution to any loan raised under "The War Loan Act, 1914."

(3.) The definition of Government stock in subsection (2) of section 5 of "The Savings Bank Act, 1893," shall be read as if stock issued under "The War Loan Act, 1914," were included in the First Schedule to the said "Savings Bank Act, 1893."

PART IV.-National Debt.

15. In the financial year ending on the 31st day of March, 1915, that portion of the permanent annual charge for the National Debt which is not required for the annual charges directed by "The National Debt and Local Loans Act, 1887," or any other Act, to be paid out of that charge, or for the redemption of any Exchequer bonds under section 7 of "The Finance Act, 1905, which are drawn for redemption on the 18th day of April, 1915, shall not be paid.

PART V.-Miscellaneous.

16. Section 16 of "The Revenue Act, 1911" (which suspends temporarily the obligation to pay half the proceeds of land value duties for the benefit of local authorities), shall have effect and shall be deemed always to have had effect as if the limiting

* Page 42.

† Vol. XCVIII, page

words "but not beyond the 31st day of March, 1914,” were omitted therefrom.

17.—(1.) Part I of this Act, so far as it relates to duties of customs, shall be construed together with "The Customs (Consolidation) Act, 1876," and any enactments amending that Act, and so far as it relates to duties of excise, shall be construed together with the Acts which relate to the duties of excise and the management of those duties.

Part II of this Act shall be construed together with "The Income Tax Acts, 1842 to 1853," and any other enactments relating to income tax, and those enactments and Part II of this Act are in this Act referred to as the Income Tax Acts.

(2.) This Act may be cited as "The Finance Act, 1914" (Session 2).

ACT of the British Parliament to Consolidate and Amend the Defence of the Realm Acts.

[5 Geo. V, c. 8.]

[November 27, 1914.]

BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1.-(1.) His Majesty in Council has power during the continuance of the present war to issue Regulations for securing the public safety and the defence of the realm, and as to the powers and duties for that purpose of the Admiralty and Army Council and of the members of His Majesty's forces and other persons acting in his behalf; and may by such Regulations authorize the trial by courts-martial, or in the case of minor offences by Courts of Summary Jurisdiction, and punishment of persons committing offences against the Regulations and in particular against any of the provisions of such Regulations. designed—

(a.) To prevent persons communicating with the enemy or obtaining information for that purpose or any purpose calculated to jeopardize the success of the operations of any of His Majesty's forces or the forces of his Allies or to assist the

enemy; or

(b.) To secure the safety of His Majesty's forces and ships, and the safety of any means of communication and of railways, ports, and harbours; or

(c.) To prevent the spread of false reports or reports likely to cause disaffection to His Majesty or to interfere with the success of His Majesty's forces by land or sea or to prejudice His Majesty's relations with foreign Powers; or

(d.) To secure the navigation of vessels in accordance with directions given by or under the authority of the Admiralty; or