§ 3. "That, as from the twenty-second day of April, nineteen hundred and thirty-six, any sugar chargeable with a duty of customs or excise the polarisation whereof has at any time been reduced, either as the result of the sugar having been treated (whether by the addition of invert sugar or otherwise) or as the result of the development of invert sugar or other substance in the sugar, 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."