§
Continuance of Section one of Safeguarding of Industries Act, 1921.
6. "That—
§ 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."
§ Component parts of articles charged tinder Section ono (if the Safeguarding of Industries Act, 1921.
§ 7. "That as from the first day of May, nineteen hundred and twenty-six, until the nineteenth day of August, nineteen hundred and thirty-six, there shall be charged on the importation into Great Britain or Northern Ireland of component parts of optical and scientific instruments chargeable with duty under Section one of the Safeguarding of Industries Act, 1921, a duty of Customs equal, in the case of component parts of optical instruments to one-half, and in the ease of component parts 4)1 scientific; instruments to one-third, of die value of the goods, and the provisions of the said Section one (other than the provision relating to the rate of duty) shall apply for the purpose of the duty charged by this Resolution as they apply for the purpose of duties under that. Section."
§ Duly on Amorphous Carbon Electrodes.
§ 8. "'That as from the first day of May, nineteen hundred and twenty-six, until the nineteenth day of August, nineteen hundred and thirty-six, there shall be charged on the importation into Great Britain or Northern Ireland of amorphous carbon electrodes, but nut including primary battery earl Ions or arc-lamp carbons, a duty of Customs equal to one-third of the value of the goods, and the provisions of the said Section one (other than the provision relating to the rate of duty) shall apply for the purpose of the duty charged by this Resolution as they apply for the purpose of duties under that. Section."
§ Duty on Molybdenum, etc.
§ 9. "That as from the first day of May, nineteen hundred and twenty-six, until the nineteenth day of August, nineteen hundred and thirty-six, there shall be charged on the importation into Great Britain or Northern Ireland of molybdenum, ferromolybdenum and molybdenum compounds, and vanadium, Ferro-vanadium and vanadium compounds, but not including ores or minerals of molybdenum or vanadium, a duty of Customs equal to one-third of the value of the goods, and the provisions of Section one of the Safeguarding of Industries Act, 1921 (other than the provision relating to the rate of duty), shall apply for the purpose of the duties charged by this Resolution as they apply for the purposes of duties under that Section."
§ Packing and Wrapping Paper.
§ 10. "That during a period of five years beginning on the first day of May, nineteen 175 hundred and twenty-six, a Duty of Customs equal to sixteen and two-thirds per cent, of the value of the goods shall be charged on the importation into Great Britain or Northern Ireland of the following goods, that is to say:
§ Paper, whether in sheets or rolls or otherwise, of any description known as packing or wrapping paper, including tissue paper, of a weight when fully extended equivalent to more than ten pounds but not more than ninety pounds to the ream of four hundred and eighty sheets of double crown measuring thirty inches by twenty inches, and articles made either entirely from such paper or from such paper with the addition only of some adhesive substance or other material the value of which does not exceed one-sixth of the total value of the whole article.
§ For the purpose of this Resolution packing or wrapping paper and tissue paper include any such paper which has been coated or otherwise treated in any manner, but this Resolution shall not extend to vegetable parchment, glazed transparent paper, grease-proof paper, paper which forms part of another article, or paper, or any article made of paper, which at the time of importation is in use as wrapping or packing or as a container of other goods."
§ Mechanically-propelled Vehicles.
§ 11. "That in lieu of the Excise Duties now chargeable in respect of mechanically-propelled vehicles under paragraphs 3, 4, and 5 of the Second Schedule to the Finance Act, 1920, there shall, on and after the first day of January, nineteen hundred and twenty-seven, be charged the Duties of Excise specified in the following paragraphs 3, 4, and 5, and references in any other enactment to the full amount of the duties chargeable in respect of such vehicles shall be construed accordingly.
| Description of Vehicle. | Rate of Duty. |
| 3. Vehicles, being hackney carriages as defined in Section four of the Customs and Inland Revenue Act, 1888: | |
| Tram[...]cars | 15s. |
| Other vehicles—Having a seating capacity for— | |
| Not more than 8 persons | £15 |
| More than 8, but not more than 14 persons | £30 |
| More than 14, but not more than 20 persons | £45 |
| More than 20, but not more than 26 persons | £60 |
| More than 26, but not more than 32 persons | £72 |
| More than 32, but not more than 40 persons | £84 |
| More than 40, but not more than 48 persons | £96 |
| More than 48, but not more than 56 persons | £108 |
| Description of Vehicle. | Rate of Duty. |
| More than 56, but not more than 64 persons | £120 |
| More than 64 persons | £120 |
| With an additional £1 10s. for each person in excess of 64 persons | |
| For the purposes of this paragraph the number of persons mentioned does not include the driver of the vehicle, and the seating capacity of the vehicle shall be determined in accordance with provisions to be made by Regulations under Section twelve of the Roads Act, 1920. | |
| 4.—(1) Locomotive ploughing engines, tractors, agricultural tractors, and other agricultural engines, not being engines or tractors used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements, or supplies of fuel or water required for the purposes of the vehicle or for agricultural purposes | 5s. |
| (2) Tractors, agricultural tractors, and agricultural engines, other than such tractors or engines in respect of which a duty of 5s. is chargeable, used for haulage solely in connection with agriculture— | |
| Not exceeding 5 tons in weight unladen | £6 |
| Exceeding 5 tons in weigh unladen | £l0 |
| (3) Road locomotives used solely in agriculture and agricultural engines, other than such engines in respect of which duty is chargeable under paragraph (1) or paragraph (2): | |
| Not exceeding 8 tons in weight unladen | £25 |
| Exceeding 8 tons but not exceeding 12 tons in weight unladen | £28 |
| Exceeding 12 tons in weight unladen | £30 |
| (4) Vehicles of the following descriptions, used at any time otherwise than in connection with agriculture, that is to say vehicles which are constructed for haulage solely and not for the purpose of carrying or having superimposed upon them any load except such as is necessary for their propulsion or equipment and which are not used for that purpose— | |
| Not exceeding 2 tons in weight unladen | £21 |
| Exceeding 2 tons but not exceeding 4 tons in weight unladen | £25 |
| Exceeding 4 tons but not exceeding 6 tons in weight unladen | £30 |
| Exceeding 6 tons but not exceeding 7¼ tons in weight unladen | £35 |
| Description of Vehicle. | Rate of Duty. |
| Exceeding 7¼ tons but Hot exceeding 8 tons in weight unladen | £40 |
| Exceeding 8 tons but not exceeding 10 tons in weight unladen | £50 |
| Exceeding 10 tons in weight unladen | £00 |
| (5) Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or otherwise— | |
| Being Vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen | £6 |
| Being vehicles other than such electrically propelled vehicles as aforesaid— | |
| Not exceeding 12 cwt. in weight unladen | £10 |
| Exceeding 12 cwt. but not exceeding 1 ton in weight unladen | £16 |
| Exceeding 1 ton but not exceeding 2 tons in weight unladen | £26 |
| Exceeding 2 tons but not exceeding 3 tons in weight unladen | £40 |
| Exceeding 3 tons but not exceeding 4 tons in weight unladen | £48 |
| Exceeding 4 tons but not exceeding 5 tons in weight unladen | £54 |
| Exceeding 5 tons in weight unladen | £60 |
| With an additional duty, in any case if used for drawing u trailer, of | £10" |