HC Deb 23 June 1938 vol 337 c1289


  1. (1) as from the twentieth day of August, nineteen hundred and thirty-eight, Section three of the Finance Act, 1925 (which imposes duties of Customs on motor cars, musical instruments, clocks, films, &c.), and any other enactment which amends or expressly relates to that Section, shall cease to have effect;
  2. (2) the Treasury shall by order direct that, as from the said date, there shall be charged under Section three of the Import Duties Act, 1932, on all goods which immediately before the said date were chargeable with a duty of Customs under Section three of the Finance Act, 1925, an additional duty of such an amount as will, with the general ad valorem duty, amount to the rate of duty so chargeable thereon immediately before that date;
  3. (3) any such order shall be deemed to have been made under the Import Duties Act, 1932, but for the purposes of Section nineteen of that Act shall be deemed not to be an order imposing a duty of Customs;
  4. (4) Section five of the Import Duties Act, 1932, and Section two of the Ottawa Agreements Act, 1932 (which relate to Imperial preference), shall not apply to any such goods as aforesaid, but all such goods which, but for this provision, would be exempt from the general ad valorem duty and any additional duty shall, as from the said date, be charged with those duties at the preferential rate of two-thirds of the full rate."

Resolution agreed to.


"That it be an Instruction to the Committee on the Finance Bill that they have power to make provision therein pursuant to the said Resolution."
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