I move:—
(1) That the Finance Act, 1920, shall, in respect of articles imported on or after the 9th day of November, 1939, be amended as follows and shall have effect accordingly, that is to say:—
(a) the Schedule to this Resolution shall be substituted in the said Finance Act, 1920, for Part I of the First Schedule to that Act;
(b) the references in sub-section (1) of Section 3 of the said Finance Act, 1920, to Part I of the First Schedule to that Act shall be construed and have effect as references to the Schedule to this Resolution.
(2) That the duty of excise imposed by sub-section (2) of Section 3 of the Finance Act, 1920, shall, as on and from the 9th day of November, 1939, be charged, levied, and paid at the rate of four pounds, two shillings and sixpence the gallon (computed at proof) in lieu of the rate mentioned in the said sub-section (2).
(3) That nothing in this Resolution shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by Section 9 of the Finance Act, 1926 (No. 35 of 1926).
(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE.
SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).
Description of Spirits |
PREFERENTIAL RATES |
FULL RATES |
||||||||||
In Cask |
In Bottle |
In Cask |
In Bottle |
|||||||||
£ |
s. |
d. |
£ |
s. |
d. |
£ |
s. |
d. |
£ |
s. |
d. |
|
For every gallon computed at proof of— |
||||||||||||
Brandy or rum |
4 |
2 |
10 |
4 |
3 |
10 |
4 |
5 |
4 |
4 |
6 |
4 |
Imitation rum or geneva |
4 |
2 |
11 |
4 |
3 |
11 |
4 |
5 |
5 |
4 |
6 |
5 |
Unsweetened spirits other than those already enumerated |
4 |
2 |
11 |
4 |
2 |
11 |
4 |
5 |
5 |
4 |
5 |
5 |
For every gallon of perfumed spirits |
6 |
12 |
0 |
6 |
13 |
0 |
6 |
16 |
0 |
6 |
17 |
0 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
— |
5 |
12 |
7 |
— |
5 |
15 |
0 |
||||
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit |
4 |
2 |
11 |
4 |
3 |
11 |
4 |
5 |
5 |
4 |
6 |
5 |