I move:—
(1) That in lieu of the duty of customs imposed by Section 4 of the Finance Act, 1945 (No. 20 of 1945), there shall be charged, levied and paid as on and from the 9th day of May, 1956, on all imported matches a duty of customs at the several rates specified in Part I of the Schedule to this Resolution.
(2) That in lieu of the duty of excise imposed by Section 4 of the Finance Act, 1945 (No. 20 of 1945), as amended by Section 15 of the Finance Act, 1954 (No. 22 of 1954), there shall be charged, levied and paid as on and from the 9th day of May, 1956, on all matches made in the State a duty of excise at the several rates specified in Part II of the Schedule to this Resolution.
(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.
DUTIES ON MATCHES.
PART I.
CUSTOMS.
£ |
s. |
d. |
|
(a) on all wooden matches in boxes or other containers— |
|||
Containing not more than 10 matches. Per 1,000 containers |
16 |
4 |
|
Containing more than 10 but not more than 20 matches. Per 1,000 containers |
1 |
12 |
8 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers |
11 |
10 |
|
Containing more than 50 but not more than 75 matches. Per gross (144) containers |
17 |
9 |
|
For every additional 25 or part of 25 matches over 75. Per gross (144) containers |
4 |
2 |
|
and so in proportion for any less quantity of containers. |
|||
(b) on all other matches in boxes or other containers— |
|||
Containing not more than 20 matches. Per 1,000 containers |
3 |
5 |
4 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers |
1 |
3 |
8 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers |
1 |
15 |
6 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers |
8 |
4 |
|
and so in proportion for any less quantity of containers. |
PART II.
EXCISE.
£ |
s. |
d. |
|
Boxes or other containers:— |
|||
Containing not more than 10 matches. Per 1,000 containers |
14 |
0 |
|
Containing more than 10 but not more than 20 matches. Per 1,000 containers |
1 |
8 |
0 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers |
10 |
3 |
|
Containing more than 50 but not more than 75 matches. Per gross (144) containers |
15 |
5 |
|
For every additional 25 or part of 25 matches over 75. Per gross (144) containers |
3 |
7 |
|
and so in proportion for any less quantity of containers. |