I move:
(1) That the Finance Act, 1920, as amended by section 8 of the Finance Act, 1952 (No. 14 of 1952), shall, as on and from the 11th day of April, 1962, 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 8, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) That the duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 11th day of April, 1962, be charged, levied and paid at the rate of nine pounds, eleven shillings and two-pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 8 of the Finance Act, 1952.
(3) That section 4 of the Finance Act, 1920, shall, as on and from the 11th day of April, 1962, be amended by the deletion of:
"the amount of duty which was payable immediately before the increase of duties on spirits provided for by the Finance Act, 1918"
and the substitution therefor of:
"whichever of the following amounts may be applicable in each case:
|
(a) as regards excise duty—for every gallon of spirits computed at proof |
14s. 9d. |
|
(b) as regards customs duty—in the case of any mixture, compound or preparation in bottle which is entered in such manner as to indicate that the strength is not to be tested, for every gallon of such mixture in any other case, for every gallon of spirits computed at proof |
£1 0s. 5d.15s. 2d.” |
(4) 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).
(5) 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 |
15 |
5 |
10 |
15 |
9 |
10 |
|
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
12 |
18 |
1 |
13 |
1 |
5 |
|
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 |
9 |
11 |
7 |
9 |
14 |
1 |