§ 1. "That—
§ (a) as from the twenty-second day of April, nineteen hundred and thirty-six, in lieu of the duties of Customs theretofore chargeable on tea imported into the United Kingdom, there shall be chargeable duties of Customs at the following increased rates, that is to say:
| Tea not being an Empire product | the lb. | 6d. |
| Tea being an Empire product | the lb. | 4d. |
§ (b) the enactments relating to the allowances of drawback on blended tea prepared from teas on which Customs duties have been paid shall extend to blended tea prepared from teas in respect of which either of the duties chargeable under this Resolution has been paid;
§ (c) in this Resolution the expression "Empire product" has the same meaning as in Sub-section (1) of Section eight of the Finance Act, 1919, as amended by any subsequent enactment.
§ 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."