HC Deb 26 April 1932 vol 265 c225
- (a) As from the twentieth day of April, nineteen hundred and thirty-two, there shall on the importation into the United Kingdom of tea be payable a duty of customs at the following rates:
(b) An excise duty at the rate of two-twopence the pound shall be payable on tea which was imported before the twentieth day of April, nineteen hundred and thirty-two, and is in the ownership or possession of any person who holds more than one thousand pounds thereof, but not including any such tea which is shown to the satisfaction of the Commissioners of Customs and Excise to have been intended for use by the person in whose ownership or possession it was and not to have been intended for sale or for use in the preparation of a beverage for sale;
(c) The enactments relating to the allowance of drawback on blended tea prepared from teas on which customs duties have been paid shall extend to blended tea prepared from teas in respect of which either of the duties payable under this Resolution has been paid."
- Tea, not being an Empire product within the meaning of that expression as used in Sub-section (1) of Section eight of the Finance Act, 1919 … … … the lb. fourpence;
- Tea, being such an Empire product as aforesaid the lb. twopence;