§ 1. "That—
§ (a) as from the eighteenth day of April, nineteen hundred and thirty-four, the Customs duties in respect of sugar, molasses, glucose, and saccharin consigned from and grown, produced, or manufactured in a colony or other country to which section two of the Finance Act, 1932, applies, shall be at the rates specified in the following two sub-paragraph6 instead of at the rates theretofore chargeable—
§ (i) in the case of sugar accompanied by a quota certificate issued on or after the said eighteenth day of April, the duties shall be at the rates set out in the following table:—
| TABLE. | ||
| Article. | Rate of Duty. | |
| s. | d. | |
| Sugar of a polarisation exceeding 99 degrees the cwt. | 2 | 4.7 |
| Sugar of a polarisation exceeding 98 degrees but not exceeding 99 degrees the cwt. | 1 | 6.3 |
| Sugar of a polarisation exceeding 76 degrees the cwt. | 0 | 9.6 |
| Sugar of a polarisation exceeding 76 degrees and not exceeding 98 degrees | Intermediate rates varying between 9.6d. and 1s. 6.3d. per cwt. |
§ (ii) in the case of sugar not accompanied by such a certificate, and in the case of molasses, glucose, and saccharin, the duties shall be at the preferential rates, respectively, chargeable under Section eight of the Finance Act, 1925, and Section four of the Finance Act, 1928, on sugar, molasses, glucose, and saccharin being Empire products;
§ (b) the quantity of sugar in respect of which quota certificates are issued shall not in the financial year ending on the thirty-first day of March, nineteen hundred and thirty-five, and subsequent financial years exceed three hundred and sixty thousand tons;
§ (c) in the case of sugar and molasses produced in the United Kingdom from material on which there has been paid a Customs duty at a rate chargeable by 1902 virtue of this Resolution, drawback shall be paid in accordance with the provisions of Section four of, and the Second Schedule to, the Finance Act, 1928, except that in the application of the said Schedule to sugar and molasses produced as aforesaid from sugar on which there has been paid a duty at a rate chargeable by virtue of sub-paragraph (i) of paragraph (a) of this Resolution, the scales set out in the following tables shall be substituted for the scales set out in Part II of the said Schedule:—
| TABLE I. | |
| Scale applicable in case of Sugar. | |
| Degree of polarisation. | Rate or amount of drawback. |
| Of a polarisation exceeding 99 degrees. | Where the rate of duty paid was 2s. 4.7d. the cwt., a drawback at the same rate. |
| Where a rate of duty less than 2s. 4.7d. was paid, a drawback at the rate of 1s. 7.4d. the cwt. | |
| Of a polarisation not exceeding 99 degrees. | A drawback equal to the duty chargeable under sub-paragraph (i) of paragraph (a) of this Resolution on sugar of the like polarisation. |
| TABLE II. | ||
| Scale applicable in case of Molasses. | ||
| Nature of molasses. | Amount of drawback. | |
| s. | d. | |
| If containing not more than 50 per cent. of sweetening matter and weighing not less than 14 pounds to the gallon the cwt. | 0 | 4½ |
| If containing more than 50 per cent. but not more than 60 per cent. of sweetening matter the cwt. | 0 | 7 |
| If containing more than 60 per cent. but not more than 70 per cent. of sweetening matter the cwt. | 0 | 9 |
| If containing more than 70 per cent. but not more than 80 per cent. of sweetening matter the cwt. | 1 | 0½ |
| If containing more than 80 per cent. of sweetening matter the cwt. | 1 | 2½ |
§ 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."