HC Deb 19 April 1932 vol 264 cc1447-8

Resolved, That—

  1. (a) on and after the twentieth day of April, nineteen hundred and thirty-two, there shall, in lieu of any drawbacks which would otherwise be allowed in respect thereof, be allowed, in the case of the following articles, that is to say—
    1. (i) sugar on which there has been paid a customs duty at a colonial preferential rate or an excise duty;
    2. (ii) sugar produced in the United Kingdom from material on which such a duty as aforesaid has been paid;
    3. (iii) molasses produced in the United Kingdom from material on which such a duty as aforesaid has been paid;
    drawbacks at the rates provided in the following Tables, but subject to all provisions applicable to the drawbacks which may now be allowed in the case of sugar and molasses:
Provided that—
  1. (i) the reduction of the rates or amounts of any drawbacks 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 twentieth day of April, nineteen hundred and thirty-two;
  2. (ii) the grant of a specified amount of drawback in respect of a specified weight of any article includes the grant of a proportionately less amount of drawback in respect of any less weight.

I.—Sugar.

Degree of polarisation and rate or amount of drawback.

Of a polarisation exceeding 99 degrees:

Where the rate of duty paid was 4s. 8.2d., 3s. 6.5d. or 4s. 7d. the cwt., a drawback at the same rate as the duty paid.

Where a customs duty was paid on the higher colonial preferential scale at a rate less than 4s. 8.2d. the cwt., a drawback at the rate of 3s. 10.9d. the cwt.

Where a customs duty was paid on the lower colonial preferential scale at a rate less than 3s. 6.5d. the cwt., a drawback at the rate of 2s. 9.2d. the cwt.

Where an excise duty was paid at a rate less than 4s. 7d. the cwt., a drawback at the rate of 3s. 9⅔d. the cwt.

Of a polarisation not exceeding 99 degrees:

Where a customs duty was paid on the lower or higher colonial preferential scale, a drawback equal to the duty chargeable on sugar of the like polarisation in accord- ante with the scale on which duty was paid.

Where an excise duty was paid, a drawback equal to the excise duty chargeable on sugar of the like polarisation.

II.—Molasses.
Nature of molasses. Amount of drawback.
Where customs duty paid on higher colonial preferential scale. Where customs duty paid on lower colonial preferential scale. Where excise duty paid.
s. d. s. d. s. d.
If containing not more than 50 per cent, of sweetening matter and weighing not less than 14 pounds to the gallon. 0 11 0 8 0 11
If containing more than 50 per cent, but not more than 60 per cent, of sweetening matter. 1 4½ 1 0 1 4½
If containing more than 60 per cent, but not more than 70 per cent, of sweetening matter. 1 10½ 1 4 1 10
It containing more than 70 per cent, but not more than 80 per cent, of sweetening matter. 2 6½ 1 9½ 2 6
If containing more than 80 per cent, of sweetening matter. 2 11 2 0½ 2 10

(b) In this Resolution—

The expression 'customs duty at a colonial preferential rate' means a customs duty charged by any Resolution passed in the present Session on sugar or molasses consigned from and grown, produced or manufactured in a colony or other country to which that Resolution applies;

The expression 'the lower colonial preferential scale' means the scale of the duties chargeable under the said Resolution in the case of sugar accompanied by a quota certificate;

The expression 'the higher colonial preferential scale' means the scale of duties chargeable under the said Resolution in the case of sugar not accompanied by a quota certificate.

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."

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