§ 2. "That on and after the twentieth day of April, nineteeen hundred and thirty-two—
§ (a) there shall be payable in the case of sugar consigned from and grown, produced or manufactured in a colony or other country to which this Resolution applies, in lieu of the preferential duties of customs now payable on such sugar, the following reduced duties:
226| Article. | Rate of Duty. | ||||
| In the case of sugar accompanied by a quota certificate. | In any other case. | ||||
| s. | d. | s. | d. | ||
| Sugar of a polarisation exceeding 99 degrees | the cwt. | 3 | 6.5 | 4 | 8.2 |
| Sugar of a polarisation exceeding 98 but not exceeding 99 degrees | the cwt. | 2 | 7.2 | 3 | 8.2 |
| Sugar of a polarisation not exceeding 76 degrees | the cwt. | 1 | 4.2 | 1 | 10.8 |
| Sugar of a polarisation exceeding 76 degrees and not exceeding 98 degrees | Intermediate rates varying, in the ease of sugar accompanied by a quota certificate between 1s. 4.2d. and 2s. 7.2d. the cwt., and, in the case of an; other sugar, between 1s. 10.8d. and 3s.8.2d. the cwt. |
§ In this paragraph the expression "quota certificate" shall mean a certificate issued by the Secretary of State certifying that the sugar in question forms part of the quantity of sugar which may be imported from the Colonies and. other countries to which this Resolution applies at the lower rate of the reduced duties payable as aforesaid;
§ (b) There shall be payable, in lieu of the duties of excise now payable on sugar, the following reduced duties:
| s. | d. | ||
| Sugar of a polarisation exceeding 99 degrees | the cwt. | 4 | 7 |
| Sugar of a polarisation exceeding 98 but not exceeding 99 degrees | the cwt. | 3 | 7.1 |
| Sugar of a polarisation not exceeding 76 degrees | the cwt. | 1 | 10.2 |
| Sugar of A polarisation exceeding 76 and not exceeding 98 degrees, intermediate rates varying between 1s. 10.2d. and 3s. 7.1d. the cwt.; |
§ (c) there shall be payable, in the case of molasses, glucose, and saccharin consigned from and grown, produced or manufactured in a colony or other country to which this Resolution applies, in lieu of the preferential duties of customs now payable on such molasses, glucose, and saccharin, the following reduced duties:
§ Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope), if the sweetening matter contained therein—
| s. | d. | ||
| amounts to 70 per cent. or upwards | the cwt. | 3 | 0 |
| exceeds 50 per cent. but does not amount to 70 per cent. | the cwt. | 2 | 2 |
| does not exceed 50 per cent. | the cwt. | 1 | 0½ |
| Glucose— | s. | d. | |
| Solid | the cwt. | 3 | 0 |
| Liquid | the cwt. | 2 | 2 |
| Saccharin (including substances of a like nature or use) the oz. | 1 | 6½ |
§ (d) there shall be payable in lieu Of the duties of excise now payable on molasses, glucose, and saccharin the following reduced duties:
§ Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope), if the sweetening matter contained therein—
| s. | d. | ||
| amounts to 70 per cent. or upwards | the cwt. | 2 | 11 |
| exceeds 50 per cent. but does not amount to 70 per cent. | the cwt. | 2 | 1½ |
| does not exceed 50 per cent. | the cwt. | 1 | 0½ |
| Glucose— | |||
| Solid | the cwt. | 2 | 11 |
| Liquid | the cwt. | 2 | 1½ |
| Saccharin (including substances of a like nature or use) the oz. | 1 | 6 |
§ (e) The colonies to which this Resolution shall apply shall be all the colonies except Southern Rhodesia, and the other countries to which this Resolution shall apply shall be territories under is Majesty's protection and territories in respect of which a mandate of the League of Nations is being exercised by the Government of the United Kingdom, being territories to which section five of the Import Duties Act, 1932, for the time being applies;
§ (f) 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 day of July, nineteen hundred and thirty-two, shall be substituted for the twentieth day of April, nineteen hundred and thirty-two.
§ 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."