I move:—
(1) That in this Resolution—
"the Act of 1934" means the Finance Act, 1934 (No. 31 of 1934);
"the Act of 1960" means the Finance Act, 1960 (No. 19 of 1960).
(2) That the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 20th day of April, 1961, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates at which the said duty is now chargeable by virtue of section 19 of the Act of 1960.
(3) That the duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 20th day of April, 1961, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Resolution in lieu of the several rates at which the said duty is now chargeable by virtue of section 19 of the Act of 1960.
(4) That subsections (3) and (4) of section 19 of the Act of 1934 shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Schedule to this Resolution, and for the purpose of such application the reference in the said subsection (3) to the Sixth Schedule to the Act of 1934 shall be construed and have effect as a reference to Part II of the Schedule to this Resolution.
(5) That the rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 20th day of April, 1961, be at the rate of thirteen shillings and four pence per pound.
(6) 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.
DUTIES ON TOBACCO.
PART I.
Customs.
£ |
s. |
d. |
||
Unmanufactured:— |
||||
if stripped or stemmed:— |
||||
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
2 |
9 |
8 |
containing less than 10 lbs of moisture in every 100 lbs. weight thereof |
,, |
2 |
15 |
2 |
if unstripped or unstemmed:— |
||||
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
,, |
2 |
9 |
7½ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
15 |
1½ |
Full |
Preferential |
||||||
£ |
s. |
d. |
£ |
s. |
d. |
||
Manufactured:— |
|||||||
cigars |
the lb. |
3 |
3 |
0 |
2 |
12 |
6 |
cigarettes |
,, |
3 |
1 |
0 |
2 |
10 |
10 |
Cavendish or Negrohead |
,, |
3 |
2 |
6 |
2 |
12 |
1 |
Cavendish or Negrohead manufactured in bond |
,, |
3 |
2 |
0 |
2 |
11 |
8 |
other manufactured tobacco |
,, |
3 |
0 |
6 |
2 |
10 |
5 |
snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
3 |
0 |
0 |
2 |
10 |
0 |
snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
3 |
2 |
6 |
2 |
12 |
1 |
PART II.
Excise.
£ |
s. |
d. |
||
Unmanufactured:— |
||||
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
2 |
8 |
6½ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
13 |
11 |
Manufactured:— |
||||
Cavendish or Negrohead manufactured in bond |
,, |
2 |
10 |
4 |