§ 3. "That, as from the sixteenth day of April, nineteen hundred and thirty-five, any sugar chargeable with a duty of customs or excise which has been so treated, whether by the addition of invert sugar or otherwise, as to reduce its polarisation, shall be chargeable with the duty as if it were of a polarisation exceeding ninety-nine degrees.
§ 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."