§ 3. "That there shall, in respect of beer imported into Great Britain or Northern Ireland on or after the seventeenth day of April, nineteen hundred and twenty-three, be allowed from the Customs duty payable on importation a rebate of one pound for every thirty-six gallons of beer, or, where the duty payable in respect of thirty-six gallons of beer is less than two pounds four shillings and threepence, a rebate equal to the amount by which the duty exceeds the sum of one pound four shillings and threepence.
§ And 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, 1913."