HC Deb 02 May 1933 vol 277 c683

3. "That—

  1. (a) the duties of customs charged by section seven of the Finance Act, 1925, as amended by section four of the Finance Act, 1929, on hops, hop oil, and extracts, essences or other similar preparations made from hops shall continue to be charged until the end of the fifteenth day of August, nineteen hundred and thirty-seven;
  2. (b) in lieu of the additional duty of customs chargeable on beer under subsection (2) of the said section seven as so amended, but in addition to any other duty of customs for the time being chargeable on beer, there shall, on and after the twenty-sixth day of April, nineteen hundred and thirty-three, be charged (without any rebate) on beer imported into the United Kingdom a duty of customs of ten pence for every bulk barrel;
  3. (c) in lieu of the additional customs drawback payable under the said subsection, but in addition to any other customs drawback for the time being payable on beer, there shall, on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer on which it is shown to the satisfaction of the Commissioners of Customs and Excise that the additional customs duty chargeable under this Resolution has been paid, be allowed (without any deduction) a customs drawback of ten pence for every bulk barrel;
  4. (d) in lieu of the additional excise drawback payable under sub-section (3) of the said section seven as so amended, but in addition to any other excise drawback for the time being payable on beer, there shall, on and after the twenty-sixth day of April, nineteen hundred and thirty-three, be allowed (without any deduction) on the exportation of beer from the United Kingdom as merchandise, or for use as ships' stores, an excise drawback of ten pence for every bulk barrel;
  5. (e) the additional duty and drawbacks charged and allowed by this Resolution in respect of beer shall continue to be charged and allowed so long as the duty of customs continued by this Resolution is charged on hops.

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."