I move:—
(1) That in lieu of the present customs duties on cider and perry, there shall be charged, levied, and paid on all cider and perry imported on or after the 9th day of May, 1940, a duty of customs at the rate of 5/- the gallon.
(2) That any article on which the duty imposed by this Resolution is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article.
(3) That the provisions of Section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Resolution as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Resolution were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of 3/- the gallon were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column.
(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).
This Resolution relates to a customs duty on cider and perry at the rate of 5/- per gallon in lieu of the existing duty.
