I move:—
(1) That the Finance Act, 1920, as amended by Section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), shall, as on and from the 3rd day of April, 1952, 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 6, and sub-section (1) of Section 3 of the said Finance Act, 1920, shall have effect accordingly.
(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 3rd day of April, 1952, be charged, levied and paid at the rate of £8 16s. the gallon (computed at proof) in lieu of the rate chargeable by virtue of sub-section (2) of Section 6 of the Finance No. (2) Act, 1947 (No. 33 of 1947).
(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 |
8 |
16 |
4 |
8 |
17 |
4 |
8 |
18 |
10 |
8 |
19 |
10 |
|
Imitation rum or geneva |
8 |
16 |
5 |
8 |
17 |
5 |
8 |
18 |
11 |
8 |
19 |
11 |
|
Unsweetened spirits other than those already enumerated |
8 |
16 |
5 |
8 |
16 |
5 |
8 |
18 |
11 |
8 |
18 |
11 |
|
For every gallon of perfumed spirits |
14 |
1 |
7 |
14 |
2 |
7 |
14 |
5 |
7 |
14 |
6 |
7 |
|
For every gallon of liqueurs, coroials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
— |
11 |
18 |
11 |
— |
12 |
2 |
3 |
||||
|
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 |
8 |
16 |
5 |
8 |
17 |
5 |
8 |
18 |
11 |
8 |
19 |
11 |