§ 4."That—
§ (a) In lieu of the existing customs duties on sugar, there shall, on and after the thirtieth day of April, nineteen hundred and twenty-four, be charged the following reduced duties:
| Sugar of a polarisation exceeding ninety-eight degrees | s. | d. | |
| the cwt. | 11 | 8 | |
| Sugar of a polarisation not exceeding seventy-six degrees | |||
| the cwt. | 5 | 7 | |
| And intermediate duties varying between 11s. 8d. and 5s. 7d. on sugar of a polarisation not exceeding ninetyeight degrees and exceeding seventy-six degrees. |
| s. | d. | ||
| Molasses (including all sugar and extracts from sugar which cannot be tested by the polariscope): | |||
| If containing 70 per cent. or more of sweetening matter | the cwt. | 7 | 5 |
| If containing less than 70 per cent. but more than 50 per cent. of sweetening matter | |||
| the cwt. | 5 | 4 | |
| If containing not more than 50 per cent. of sweetening matter | |||
| the cwt. | 2 | 7 | |
| Glucose: | |||
| Solid | the cwt. | 7 | 5 |
| Liquid | the cwt. | 5 | 4 |
| Saccharin (including substances of a like nature or use) | the oz. | 3 | 9 |
§ Provided that as respects any duty charged on manufactured or prepared goods under Section seven of the Finance Act, 1901, the aforesaid reduction of duty shall not take effect until the first day of July, nineteen hundred and twenty-four;
§ (b) In lieu of the existing excise duties on sugar made in Great Britain or Northern Ireland there shall, on and after the thirtieth day of April, nineteen hundred and twenty-four, be charged the following reduced duties:
| Sugar | … | … | A duty equal to live-sixths of the full customs duty charged on imported sugar or molasses of same class. |
| Molasses |
| Glucose: | s. | d. | |
| Solid | the cwt. | 6 | 2 |
| Liquid | the cwt. | 4 | 5 |
| Saccharin (including substances of a like nature or use) | the ounce | 3 | 1 |
§ and so on in proportion for any less quantity.
§ (c) The following drawbacks and allowances shall be allowed and made at the reduced rates hereinafter provided, that is to say:
| s. | d. | ||
| The customs drawback to be allowed to a refiner on molasses produced in Great Britain or Northern Ireland from imported sugar and delivered by him to a licensed distiller for use in the manufacture of spirits | |||
| the cwt. | 2 | 7 | |
| The excise drawback to be allowed on molasses produced in Great Britain or Northern Ireland from sugar on which the excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits | |||
| the cwt. | 2 | 1⅚ |
§ The allowances to refiners on molasses used solely for the purpose of food for stock:
| s. | d. | ||
| In the case of molasses produced in Great Britain or Northern Ireland from sugar on which duty has been paid on importation | the cwt. | 2 | 7 |
| In the case of molasses produced from sugar made in Great Britain or Northern Ireland on which the excise duty has been paid | |||
| the cwt. | 2 | 1⅚ |
§ Provided that the reduction of the rates of the aforesaid drawbacks and allowances shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rates in force before the thirtieth day of April, nineteen hundred and twenty-four.
§ And it is 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."