statutory provisions in that behalf, including provisions as to penalties, shall apply accordingly with the necessary modifi cations. (3.) The Commissioners shall pay to any person complying with any requirement under this Section his reasonable cost of so doing, and, if any question arises as to the amount so to be paid as costs, the question shall be referred to and determined by a taxing master of the High Court, or in Scotland by the auditor of the Court of Session. (4.) Where the Commissioners are required by any person to issue any document certifying that any duty has been paid or is not payable, or to make any allowance in respect of any duty paid, or to do any act or thing consequent on the payment of duty, they may, where the evidence of the payment of or of non-liability to duty has been destroyed, refuse, notwithstanding any enactment to the contrary, to comply with the requirement except on proof to their satisfaction that the duty has been paid or is not payable, or that the act or thing required to be done is in the circumstances reasonably necessary, as the case may be. (5.) Where the Commissioners declare that by reason of the loss, destruction, defacement, or damage of any document they are unable to certify that there is no claim for duty in respect of any property, a Court may, in any proceedings relating to that property, notwithstanding any enactment to the contrary, dispose of that property or of the proceeds of sale thereof without making provision for the payment of any duty chargeable in respect thereof: Provided that nothing in the foregoing provision shall affect any right of the Commissioners as against any person accountable for any duty so chargeable, not being a purchaser for value without notice that there is a claim for duty in respect thereof. (6.) In requires this Section, unless the context otherwise The expression "document" includes affidavit, account, and record. The expression "Commissioners sioners of Inland Revenue. means the Commis The expression "duty means any death duty. 64.-(1.) The capital sum to be paid under Section 32 of The Finance Act, 1896," by the owner of any land to the Commissioners of Inland Revenue for the purpose of the redemption of land tax charged on that land shall be a sum equal to twenty-five times, instead of thirty times, the sum assessed on that land, and the rate per annum of the interest to be paid under the said Section on unpaid instalments of the capital sum shall be 4 per cent. instead of 3 per cent. : Provided that nothing in this Section shall affect the terms of any contract for the redemption of land tax entered into under the said Section before the commencement of this Act. (2.) In Sub-Section (3) of the said Section the words one twenty-fifth part of such surplus" shall be substituted for "one-thirtieth part of such surplus." 65. (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." Part III of this Act shall be construed together with Part III of The Finance (No. 2) Act, 1915." Part IV of this Act shall be construed together with “The Finance Act, 1894." (2.) This Act may be cited as "The Finance Act, 1921." (3.) The enactments set out in the Fifth Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule. SCHEDULES. FIRST SCHEDULE. Ascertainment of Mean Date in the case of Amalgamated Trades or Businesses. [Not printed.] SECOND SCHEDULE. Relief from Excess Profits Duty in respect of Trading Stocks. [Not printed.] THIRD SCHEDULE. Provisions for carrying out Redemption of Government Stock. [Not printed.] [CXIV] FOURTH SCHEDULE. Advances out of Civil Contingencies Fund. [Not printed.] H 2 FIFTH SCHEDULE. Enactments Repealed. Chapter. 39 & 40 Vict., c. 36 43 & 44 Vict., The Customs Consolidation In Section 13 the words " except Act, 1876 The Spirits Act, 1880 existing warehouses of special security in respect of which security by bond has hitherto been dispensed with." Sub-Section (6) of Section 135. Section 4, and in Section 5 the Section 55, and the words "during the continuance of the present war and a period of six months thereafter" in Section 60. 8 & 9 Geo. V, The Income Tax Act, Sections 43 and 44. c. 40 1918 10 & 11 Geo. V, c. 18 The Finance Act, 1920 In Sub-Section (1) of Section 7 BRITISH ORDER IN COUNCIL declaring August 31, 1921, to be the date of the Termination of the present War.London, August 10, 1921.* At the Court at Buckingham Palace, the 10th day of August, 1921. PRESENT: THE KING'S MOST EXCELLENT MAJESTY IN COUNCIL. WHEREAS by "The Termination of the Present War (Definition) Act, 1918," it is provided that His Majesty in Council may declare what date is to be treated as the date of the termination of the present war, and that the date so * "London Gazette," August 12, 1921. + Vol. CXI, page 211. declared shall be as nearly as may be the date of the exchange or deposit of ratifications of the treaty or treaties of peace; And whereas ratifications of treaties of peace with Germany, Austria, Hungary and Bulgaria have been deposited on behalf of His Majesty: Now, therefore, His Majesty, by and with the advice of his Privy Council, is pleased to order, and it is hereby ordered, that the 31st day of August, 1921, shall be treated as the date of the termination of the present war: that is to say, the day at midnight on which the present war will end. Provided that nothing in this Order shall affect the relations between His Majesty and the Ottoman Empire until ratifications of a treaty of peace with that Empire shall have been exchanged or deposited. ALMERIC FITZROY. BRITISH ORDER IN COUNCIL declaring July 26, 1921, to be the date of the Termination of the War with Hungary.-London, August 10, 1921.* At the Court at Buckingham Palace, the 10th day of August, 1921. PRESENT: THE KING'S MOST EXCELLENT MAJESTY IN COUNCIL. WHEREAS by The Termination of the Present War (Definition) Act, 1918," it is provided that His Majesty in Council may declare what date is to be treated as the date of the termination of the present war, and that the date so declared shall be as nearly as may be the date of the exchange or deposit of ratifications of the treaty or treaties of peace, and that His Majesty may also similarly declare what date is to be treated as the date of the termination of war between His Majesty and any particular State; And whereas at Trianon on the 4th day of June, 1920, a treaty of peace between the Allied and Associated Powers and Hungary was signed on behalf of His Majesty; And whereas by the said treaty of peace it was provided that a procès-verbal of the deposit of ratifications should be drawn up as soon as the treaty had been ratified by Hungary on the one hand and by three of the principal Allied or Associated Powers on the other, and that from the date of the said procès-verbal the treaty would come into force between the high contracting parties who had ratified it; And whereas the said Treaty having been ratified by Hungary and three of the principal Allied and Associated "London Gazette," August 12, 1921. + Vol. CXI, page 211. Vol. CXIII, page 486. Powers, including His Majesty, such a procès-verbal as aforesaid has been drawn up dated the 26th day of July, 1921; And whereas His Majesty, by and with the advice of his Privy Council, has this day been pleased to order that the 31st day of August, 1921, shall be treated as the date of the termination of the present war, but it is desirable to declare as the date which is to be treated as the date of the termination of the war with Hungary a date before that which is to be treated as the date of the termination of the present war: Now, therefore, His Majesty, by and with the advice of his Privy Council, is pleased to order, and it is hereby ordered, that the said 26th day of July shall be treated as the date of the termination of war between His Majesty and Hungary. ALMERIC FITZROY. BRITISH ORDER IN COUNCIL making provision in execution of the Treaty of Peace between Great Britain and Allied and Associated Powers and Hungary, signed at Trianon, June 4, 1920.-London, August 10, 1921.* At the Court at Buckingham Palace, the 10th day of August, 1921. PRESENT: THE KING'S MOST EXCELLENT MAJESTY IN COUNCIL. WHEREAS at Trianon on the 4th day of June, 1920, a Treaty of Peace (hereinafter referred to as "the Treaty") was signed on behalf of His Majesty; And whereas by "The Treaty of Peace (Hungary) Act, 1921," it was provided that His Majesty might make such appointments, establish such offices, make such Orders in Council and do such things as appeared to him to be necessary for carrying out the Treaty, and for giving effect to any of the provisions of the Treaty, and that any Order in Council made under that Act might provide for the imposition by summary process or otherwise of penalties in respect of breaches of the provisions thereof; And whereas the Treaty contained the Sections set out in the Schedule to this Order, and it is expedient that for giving effect thereto the provisions hereinafter contained should have effect; And whereas by treaty, grant, usage, sufferance or other lawful means His Majesty has power and jurisdiction in British Protectorates, and is pleased by virtue and in exercise of the powers vested in him by The Foreign Jurisdiction * "London Gazette," August 12, 1921. + Page 37. + Vol. CXIII, page 486. 64 |