HC Deb 27 April 1936 vol 311 cc569-70

2. "That—

  1. (a) as from the twenty-second day of April, nineteen hundred and thirty-six, there shall be charged in respect of beer imported into the United Kingdom a duty of Customs of one pound for every thirty-six gallons, in addition to any other duty of Customs for the time being chargeable thereon;
  2. (b) on the exportation from the United Kingdom (whether as merchandise or for use as ships' stores) of beer in respect of which the additional duty chargeable under this Resolution has been paid, there shall be allowed a Customs drawback equal to the amount of the additional duty so paid, in addition to any other Customs drawback for the time being allowed thereon;
  3. (c) this Resolution shall not apply to—
    1. (i) beer being an Empire product within the meaning of Sub-section (1) of Section eight of the Finance Act, 1919, as amended by any subsequent enactment; or
    2. (ii) beer of any description specified in Sub-section (1) of Section two of the Finance Act, 1930.
    570 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."