I move:—
(1) That in this Resolution—
"the Act of 1934" means the Finance Act, 1934 (No. 31 of 1934);
"the Act of 1957" means the Finance Act, 1957 (No. 20 of 1957);
"the Act of 1959" means the Finance Act, 1959 (No. 18 of 1959).
(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 28th day of April, 1960, 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 7 of the Act of 1957 on manufactured tobacco and by virtue of section 11 of the Act of 1959 on unmanufactured tobacco.
(3) That the duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 28th day of April, 1960, 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 7 of the Act of 1957 on manufactured tobacco and by virtue of section 11 of the Act of 1959 on unmanufactured tobacco.
(4) That subsections (3) and (4) of the said section 19 of the Act of 1934 shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 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 said 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 28th day of April, 1960, be at the rate of thirteen shillings and one penny per pound.
(6) That as respects unmanufactured tobacco which, apart from this paragraph, would be entitled by virtue of subsection (3) of section 11 of the Act of 1959, to the preferential rates of custom duties specified in Part III of the Third Schedule to that Act, the duty of customs chargeable thereon on delivery from bounded warehouse shall, on and from the 28th day of April, 1960, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the Schedule to this Resolution.
(7) 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.
|
£ |
s. |
d. |
||
|
Unmanufactured:— |
||||
|
If Stripped or Stemmed:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
2 |
7 |
11 |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
13 |
3 |
|
If Unstripped or Unstemmed:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
,, |
2 |
7 |
10½ |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
13 |
2½ |
|
Full |
Preferential |
||||||
|
£ |
s. |
d. |
£ |
s. |
d. |
||
|
Manufactured:— |
|||||||
|
Cigars |
the lb. |
3 |
1 |
0 |
2 |
10 |
10 |
|
Cigarettes |
,, |
2 |
18 |
6 |
2 |
8 |
9 |
|
Cavendish or Negrohead |
,, |
3 |
0 |
6 |
2 |
10 |
5 |
|
Cavendish or Negrohead manufactured in Bond |
,, |
3 |
0 |
0 |
2 |
10 |
0 |
|
Other Manufactured Tobacco |
,, |
2 |
18 |
6 |
2 |
8 |
9 |
|
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
18 |
0 |
2 |
8 |
4 |
|
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof. |
,, |
3 |
0 |
6 |
2 |
10 |
5 |
PART II.
Excise.
|
£ |
s. |
d. |
||
|
Unmanufactured:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
2 |
6 |
9½ |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
12 |
0 |
|
Manufactured:— |
||||
|
Cavendish or Negrohead manufactured in Bond |
,, |
2 |
8 |
7 |
PART III.
Preferential Rates of Customs Duties on Unmanufactured Tobacco.
|
£ |
s. |
d. |
£ |
s. |
d. |
||||
|
Unmanufactured:— |
If Unstripped or Unstemmed:— |
||||||||
|
If Stripped or Stemmed:— |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
,, |
2 |
6 |
4 |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
2 |
6 |
4½ |
|||||
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
11 |
6 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
11 |
5½ |
