HC Deb 24 April 1928 vol 216 cc882-3

Resolved, That on and after the twenty-fifth day of April, nineteen hundred and twenty-eight— (a) In lieu of the full duties of Customs now chargeable on sugar of a polarisation not exceeding ninety-eight degrees there shall be charged the following reduced duties:

s. d.
Sugar of a polarisation exceeding ninety-seven and not exceeding ninety-eight degrees the cwt. 8 7
Sugar of a polarisation not exceeding seventy-six degrees the cwt. 4 6
and intermediate duties varying between 4s. 6d. and 8si 7d. on sugar of a polarisation exceeding seventy-six degrees and not exceeding ninety-seven degrees:

(b In lieu of the rate now chargeable the preferential rate of Customs duty chargeable in respect of sugar of a polarisation exceeding ninety-eight degrees shall be the full rate of Customs duty for the time being in force reduced by the amounts following:

s. d.
If the polarisation does not exceed ninety-nine degrees the cwt. 6 10.8
If the polarisation exceeds ninety-nine degrees the cwt. 5 10

(c) For the existing amounts of the reductions to be made for arriving at the preferential rates of duty chargeable in respect of molasses, glucose and saccharin there shall he substituted the increased reductions following, that is to say:

s. d.
Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope) if the sweetening matter contained therein—
Amounts to 70 per cent. or upwards the cwt. 3
Exceeds 50 per cent. but does not amount to 70 per cent. the cwt. 2 8
Does not exceed 150 per cent. the cwt. 1
Solid the cwt. 3
Liquid the cwt. 3 8
Saccharin the ounce 1 10½

Provided that in the application of this Resolution to any duty chargeable on manufactured or prepared goods under Section seven of the Finance Act, 1901. the first clay of July shall be substituted for the twenty-fifth day of April.

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect tinder the provisions of the Provisional Collection of Taxes Act, 1913."