statement which is false in any material particular for the purpose of obtaining a licence or allowance or repayment of duty, he shall be liable to an Excise penalty of 100l. 17. The following duties of Customs, imposed by Part I of "The Finance (No. 2) Act, 1915," shall continue to be charged, levied, and paid until the 1st day of August, 1917, that is to say : : 18. The following duties of Excise, imposed by part I of "The Finance (No. 2) Act, 1915," shall continue to be charged, levied, and paid until the 1st day of August, 1917, that is to say: Duty. Additional duties on tobacco Section of Act. 9 (2) 10 (2) 19. There shall be paid an additional drawback on beer, under conditions to be made by the Commissioners of Customs and Excise, in respect of imported sugar and glucose and also in respect of sugar and glucose made in Great Britain and Ireland, used in the brewing of beer for export, on its deposit in bond, according to the amount of duty paid on such sugar and glucose. 20. Where the rates of any duties of Customs or Excise previously chargeable are altered by any resolution of the House of Commons having statutory effect, and any Bill which has been introduced into the House to give effect to that resolution provides for an alteration of the rates of drawback to be allowed in respect of those duties, then, so long as the said resolution continues to have statutory effect, drawback shall be allowed in accordance with the rates provided in that Bill, subject to any necessary adjustment in case the rates of drawback as enacted by Parliament differ from the rates provided in the Bill. 21. (1.) On the exportation or shipment for use as ships' stores of any goods in the manufacture or preparation of which in Great Britain or Ireland any of the following articles, that is to say, dried figs, fig cake, raisins, or currants, have been used, a drawback equal to the duty in respect of the quantity of the article which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods shall be allowed, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the duties on importation have been duly paid. (2.) In allowing drawback under this section the Commissioners of Customs and Excise may, with the assent of the Treasury, relax in the case of any goods any requirements of section 104 and section 106 of "The Customs Consolidation Act, 1876," as to the giving of security and the examination of goods. 22. On the exportation or shipment for use as ships' stores of any roasted coffee or roasted chicory, or any mixture of roasted coffee and roasted chicory, there shall, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the duties on importation or the duties of Excise, as the case may be, imposed under this Act have been duly paid, and subject to such conditions as the Commissioners may prescribe, be allowed drawbacks at the following rates, that is to say : s. d. 220 1 14 4 Coffee, for every 100 lbs. Provided that no drawback shall be allowed on any such coffee, chicory, or mixture if any substance other than coffee, chicory, or a substance necessarily or ordinarily used in the manufacturing of chicory is mixed therewith. 23(1.) His Majesty may by Order in Council substitute for the period of one year specified in paragraph (c) of subsection (1) of section 1 of "The Immature Spirits (Restriction) Act, 1915," as the period for which the restriction imposed by that section is not to apply to certain imported rum delivered for home consumption, and for the period of at least nine months specified in the said paragraph, such longer periods respectively as His Majesty thinks fit. (2.) Any Order in Council made under this section shall be laid before each House of Parliament forthwith, and if an address is presented to His Majesty by either House of Parliament within the next subsequent twenty-one days on which that House has sat next after the Order has been laid before it praying that the Order may be annulled, His Majesty may annul the Order, and it shall thenceforth be void, but without prejudice to the validity of anything previously done thereunder. (3) Any Order in Council made under this section may he varied or revoked by a subsequent Order in Council made in like manner. PART II.-Income Tax. 24. (1.) Income tax for the year beginning on the 6th day of April, 1916, shall be charged at the rate of five shillings, and super-tax shall be charged, levied, and paid for that year at the same rates as those charged for the year beginning on the 6th day of April, 1915. (2.) All such enactments relating to income tax, including super-tax, as were in force with respect to the duties of income tax granted for the year beginning on the 6th day of April, 1915, shall (with the exception of section 20 of "The Finance (No. 2) Act, 1915") have full force and effect with respect to any duties of income tax hereby granted. (3.) The annual value of any property which has been adopted for the purpose either of income tax under Schedules A and B in "The Income Tax Act, 1853," or of inhabited house duty, for the year ending on the 5th day of April, 1916, shall be taken as the annual value of such property for the same purpose for the next subsequent year; provided that this subsection (a.) So far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the 24th day of May for the 5th day of April; and (b.) Shall not apply to the metropolis as defined by "The Valuation (Metropolis) Act, 1869." 25. The following subsection shall be substituted for subsection (1.) of section 19 of The Finance Act, 1907 (which provides for the reduction of the income tax payable in respect of earned income), in lieu of that substituted by section 4 of The Finance Act, 1914," namely: 66 "(1.) Any individual who claims and proves in manner provided by this section that his total income from all sources does not exceed 2,500l., and that any part of that income is earned income shall be entitled, subject to the provisions of this section, to such relief from income tax as will reduce the amount payable on the earned income to the amount which would be payable if the tax were charged on that income at the rate of 25. 3d. if the total income does not exceed 500l.; 2s. 6d. if the total income exceeds 500l. and does not exceed 1,000l.; "3s. od. if the total income exceeds 1,000l. and does not exceed 1,500l.; 66 35. 8d. if the total income exceeds 1,500l. and does not exceed 2,000l.; 45. 4d. if the total income exceeds 2,000l. and does not exceed 2,500l." * Vol. C, page 8. † Vol. CVII, page 330. 26.—(1.) If any individual who has been assessed or charged to income tax or has paid income tax either by way of deduction or otherwise claims and proves in manner prescribed by the Income Tax Acts that his total income from all sources does not exceed two thousand pounds, he shall be entitled to the repayment of such a part of the income tax paid by him as will reduce the amount of income tax on his unearned income to the amount which would have been paid if the tax were charged on that income at the rate of 35. od. if the total income does not exceed 500l.; 3s. 6d. if the total income exceeds 500l. and does not exceed 1,000l.; 45. od. if the total income exceeds 1,000l. and does not exceed 1,500l.; 4s. 6d. if the total income exceeds 1,500l. and does not exceed 2,000l. (2.) The relief given under this section shall be in addition to and not in derogation of any exemption, or other relief or abatement, under the Income Tax Acts, but where any such exemption, relief, or abatement is to be determined by reference to the amount of the income tax on any sum, the amount of the tax shall be calculated at the reduced rate. (3.) All the provisions of the Income Tax Acts which relate to claims for exemption, relief, or abatement, or the proof to be given with respect to those claims, shall apply to claims for relief under this section and the proof to be given with respect to those claims. (4.) An individual shall not be entitled to relief under this section in respect of any income the tax on which he is entitled to charge against any other person, or to deduct, retain, or satisfy out of any payment which he is liable to make to any other person. (5.) Section 6 of "The Finance Act, 1914," shall cease to have effect. 27.—(1.) In addition to any other income tax or super-tax charged under this or any other Act, there shall, subject to the provisions of this section, be charged, levied, and paid for the year beginning on the 6th day of April, 1916, in respect of any part of the income of any person to which this section applies an additional duty of income tax at the rate of 25. for every £ of that part of the income. The income to which this section applies is the income derived from securities which are for the time being included in the Treasury special list as defined by this section, while those securities are so included; and the income shall, for the purposes of this section, be deemed to be derived at the time when the interest or dividends payable in respect of the securities become payable. (2.) The additional duty under this section shall not be charged on any income derived before the 29th day of July, 1916. (3.) A person shall be entitled to relief from the additional duty imposed by this section- (a.) In respect of income derived between the date of the publication of the Treasury special list and a date twenty-eight days thereafter if the securities are during that period offered to the Treasury and ultimately become at the absolute disposal of the Treasury; and (b.) In respect of income derived from any securities included in the Treasury special list after the securities have been placed at the absolute disposal of the Treasury; and (c.) In respect of income derived from any such securities after a person has placed the securities conditionally at the disposal of the Treasury, if the securities ultimately become at the absolute disposal of the Treasury without unreasonable delay on the part of that person; and (d.) In respect of income derived from any such securities whether they ultimately become at the absolute disposal of the Treasury or not, if it is shown to the satisfaction of the Treasury that any delay in placing or failure to place those securities at the disposal of the Treasury has arisen from circumstances beyond the control of the holders of the securities; and (e.) In respect of income derived from any such securities held, in any country outside the United Kingdom, by persons who are not domiciled in the United Kingdom, or by trustees who are prevented by the laws of such other country or by the terms of their trust from placing the securities at the disposal of the Treasury, and are not entitled to the benefit of any indemnity conferred by Act of Parliament in respect of the contravention of those terms, if the securities were so held before the 29th day of May, 1916; or where such securities are under the jurisdiction of a court in such other country and it would be contrary to the laws of such other country to place such securities at the disposal of the Treasury; and (f.) In respect of income derived from any such securities which are deposited with persons outside the United Kingdom as a security for a loan from those persons, or have otherwise been made security for a loan from persons outside the United Kingdom, if they were so deposited or made security before the 29th day of May, 1916, or after that date with the approval of the Treasury, and if the Treasury are satisfied that the securities cannot be released without impairing the security for the loan; and (g.) In respect of income derived from any such securities which are proved to the Special Commissioners to be held by any company or persons concerned in trade or business in any coun |