I move:—
(1) That the customs duties on wine imposed by Section 5 of the Finance Act, 1948 (No. 12 of 1948), shall, in the case of wine other than sparkling wine, be charged, levied and paid as on and from the 5th day of May, 1949, as follows in lieu of as provided for by that section, that is to say:—
|
Wine— |
£ |
s. |
d. |
|
|
Not exceeding 25 degrees of proof spirit |
||||
|
the gallon |
0 |
6 |
0 |
|
|
Exceeding 25 but not exceeding 30 degrees of proof spirit |
||||
|
the gallon |
0 |
10 |
0 |
|
|
Exceeding 30 but not exceeding 42 degrees of proof spirit |
||||
|
the gallon |
1 |
4 |
0 |
|
|
And for every degree or fraction of a degree beyond the highest above charged, an additional duty |
||||
|
the gallon |
0 |
2 |
0 |
|
|
Wine not exceeding 25 degrees of proof spirit in bottle, an additional duty |
||||
|
the gallon |
0 |
4 |
0 |
|
|
Wine exceeding 25 degrees of proof spirit in bottle, an additional duty |
||||
|
the gallon |
0 |
8 |
0 |
(2) 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).