§
Resolved,
That, as from the twenty-sixth day of April, nineteen hundred and thirty-three, the rate of the duty of excise now chargeable on sweets shall, in the case of sparkling sweets, be increased from one shilling and six pence to seven shillings and sixpence for every gallon, and the said duty shall be chargeable on sweets sent out from the premises of any person who has rendered the sweets sparkling as well as on sweets sent out from the premises of a maker of sweets for sale:
Provided that if, in the case of sweets which are sent out from the premises of a person who has rendered the sweets sparkling, it is shown to the satisfaction of the Commissioners of Customs and Excise that a duty of one shilling and sixpence per gallon has been paid, the duty chargeable under this Resolution shall be reduced by the amount of the duty so paid.
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.