§ Sub-section (1) of Section one of the Revenue Act, 1903 (which exempts from duty imported molasses to be used solely as food for stock), shall apply to molasses produced by a refiner in Great Britain or Ireland from sugar upon which no duty has been paid as it applies to molasses imported into Great Britain or Ireland.
§ (2)If any person uses, or is in any way concerned in using, any duty-free molasses other wise than as food for stock, he shall be liable to a penalty of fifty pounds, and the molasses and any articles compounded therewith or manufactured there from shall be forfeited.
§ In this Section the expression "duty-free molasses" means molasses which have been allowed to be imported or delivered without payment of duty under Sub-section (1) of Section one of the Revenue Act, 1903, as amended by any other enactment, or in respect of which an allowance has been made under Sub-section (2) of that Section.
§ Amendment made: At the end of the Clause add the words "as amended by any other enactment."—[Mr. Bonar Law.]
§ Clause, as amended, ordered to stand part of the Bill.