I move:
(1) That the Finance Act, 1920, as amended by section 4 of the Finance Act, 1962 (No. 15 of 1962), shall, as on and from the 15th day of April, 1964, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the Schedule to this Resolution for the matter inserted therein by the said section 4, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) That nothing in this Resolution shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
(3) 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 |
||||
|
(1) |
(2) |
(3) |
||||
|
£ |
s. |
d. |
£ |
s. |
d. |
|
|
For every gallon of Perfumed Spirits |
17 |
13 |
10 |
17 |
17 |
10 |
|
For every gallon of liquers, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
14 |
18 |
7 |
15 |
1 |
11 |
|
For every gallon computed at proof of spirits of any description not here-tofore mentioned and mixtures and preparations containing spirit |
11 |
1 |
2 |
11 |
3 |
8 |
