§ Continuation of Duty on Tea.
§ 1. "That, the Customs Duty charged on tea until the first day of August, nineteen hundred and twenty-six, shall continue to be charged on and after that date until the first day of August, nineteen hundred and twenty-seven, that is to say:
§ Tea… … the pound fourpence 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."
§ Continuation of Additional Medicine Duty (Excise).
§ 2. "That the additional Duties of Excise on Medicines imposed by Section eleven of the Finance (No. 2) Act, 1915, and continued by Section two of the Finance Act, 1925, until the first day of August, nineteen hundred and twenty-six, shall continue to be charged on and after that date until the first day of August, nineteen hundred and twenty-seven.
§ 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."
§ Betting Duty.
§ 3. "That on and after the first day of November, nineteen hundred and twenty-six, there shall be charged the following Excise Duties:
- (1) On every bet made with a bookmaker a duty equal to five per centum of the amount paid or offered or promised to be paid to, or to the order or for the use of, the bookmaker;
- (2) On a certificate to be taken out annually by a person carrying on the business of a bookmaker a duty of ten pounds;
- (3) On a certificate to be taken out annually in respect of the entry for premises to be used or kept by a bookmaker for the purposes of his business a duty of ten pounds.
§ Provided that neither the imposition of the duties aforesaid nor anything done in 173 pursuance of this Resolution or in connection with the said duties shall operate so as to render lawful any betting in any manner or place in which it is now unlawful."
§ Trade Motor Cars.
§ "That the exemption from Customs Duty which is given by Sub-section (4) of Section thirteen of The Finance (No. 2) Act, 1915, as applied by Section three of The Finance Act. 1925, in respect of such motor ears, chassis, component parts and accessories as re mentioned in the said Sub-section (4) shall as from the first day of May, nineteen hundred and twenty-six, cease to have effect, except as respects any such cars, chassis, parts or accessories which are shown to the satisfaction of the Com- missioners of Customs and Excise to have been imported and entered before the said first day of May.
§ And it is declared that it is expedient in the public interest that this Resolution shall have staiutory effect under the provisions of The Provisional Collection of Taxes Act, 1913."
§ Antiques.
§ 5. "That, as from the first day of May, nineteen hundred and twenty-six, Customs Duties shall not be charged in respect of any goods (other than spirits or wines) which are proved to the satisfaction of the Commissioners of Customs and Excise to have been manufactured or produced more than one hundred years before the date of importation.
§ 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."