Merchant Shipping Act 1894

Exemption from rates.

731

731.—All lighthouses, buoys, beacons, and all light dues, and other rates, fees, or payments accruing to or forming part of the Mercantile Marine Fund, and all premises or property belonging to or occupied by any of the general lighthouse authorities or by the Board of Trade, which are used or applied for the purposes of any of the services for which those dues, rates, fees, and payments are received, and all instruments or writings used by or under the direction of any of the general lighthouse authorities or of the Board of Trade in carrying on those services, shall be exempted from all public, parochial, and local taxes, duties, and rates of every kind.

F350[Provided that no such exemption shall be allowed in respect of excise duty on any hydrocarbon oil.]

Annotations:

Amendments:

F350

Inserted (27.03.1998) by Finance Act 1998 (3/1998), s. 91, commenced on enactment.

Modifications (not altering text):

C179

Section repealed in so far as it applies to rates (2.05.2002) by Valuation Act 2001 (13/2001), s. 8 and sch. 1, S.I. No. 131 of 2002.

Repeals

8.—Each enactment mentioned in Schedule 1 is repealed to the extent specified in the third column of that Schedule.

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SCHEDULE 1

Enactments Repealed

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57 & 58 Vict., c. 60    Merchant Shipping Act, 1894    Section 731 in so far as it relates to rates

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C180

Application of section affected (1.04.1899) by Merchant Shipping (Mercantile Marine Fund) Act 1898 (61 & 62 Vict.) c. 44, s. 1(1)(c), commenced as per s. 9(3).

Abolition of Mercantile Marine Fund and constitution of General Lighthouse Fund.

1.— …

(c) The said excepted sums shall be accounted for and paid to, and the said excepted expenses shall be charged on and payable out of, a fund which shall be called the General Lighthouse Fund, and references in Part XI. and in sections five hundred and thirty-one and six hundred and seventy-nine of the Merchant Shipping Act, 1894, to the Mercantile Marine Fund shall be construed as references to the General Lighthouse Fund.

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