HC Deb 25 April 1939 vol 346 cc1092-5

Resolved, That where a duty of customs or excise has been paid in respect of sugar, molasses, glucose or saccharin at the higher rates for which provision is made by the foregoing Resolutions, drawbacks shall be paid and allowances shall be made as if in Part II of the Second Schedule to the Finance Act, 1928, the following Tables were substituted for Table 1 and Table 2.

TABLE 1.
SCALE APPLICABLE IN THE CASE OF SUGAR PRODUCED IN THE UNITED KINGDOM FROM MATERIAL ON WHICH DUTY HAS BEEN PAID.
Nature of Sugar. Rate of Duty Paid. Rate or amount of Drawback.
Per cwt. Per cwt.
s. d. s. d.
Sugar of a polarisation exceeding 98° produced from material on which the full duties of customs have been paid. 14 0 14 0
less than 14 0 11 8
Sugar of polarisation exceeding 99°produced from material on which customs duty at the general preferential rates has been paid 8 2 8 2
less than 8 2 7 4.7
Sugar of a polarisation exceeding 99° produced from material on which customs duty at the 4 8.7 4 8.7
less than 4 8.7 3 11.4
TABLE 2.
SCALE APPLICABLE IN THE CASE OF MOLASSES PRODUCED IN THE UNITED KINGDOM FROM MATERIAL ON WHICH DUTY HAS BEEN PAID.
Nature of Molasses. Amount of Drawback.
Produced from material on which full customs duty has been paid. Produced from material on which customs duty at the general preferential rates has been paid. Produced from material on which customs duty at the certificated colonial rates has been paid. Produced from material on which excise duty has been paid.
Containing not more than 50 per cent. of sweetening matter and weighing not less than fourteen pounds to the gallon - the cwt. 2s. 9½d. 1s. 9d. 11d. 1s. 5½d.
Containing more than 50 per cent. but not more than 60 per cent. of sweetening matter the cwt. 4s. 2½d. 2s. 7½d. 1s. 5d. 2s. 2½d.
Containing more than 60 per cent. but not more than 70 per cent. of sweetening matter — the cwt. 5s. 7½d. 3s. 6½d. 1s. 10½d. 2s. 11½d.
Containing more than 70 per cent. but not more than 80 per cent. of sweetening matter the cwt. 7s. 8½d. 4s. 10½d. 2s. 7d. 4s. 0½d.
Containing more than 80 per cent. of sweetening matter the cwt. 8s. 9d. 5s 6½d. 2s. 11½d. 4s. 7d.
Budget proposals
Nature of Sugar. Rate of Duty Paid. Rate or amount of Drawback.
certificated colonial rates has been paid Sugar of a polarisation exceeding 99° produced from material on which excise duty has been paid. Per cwt. Per cwt.
s. d. s. d.
6 11 6 11
less than 6 11 6 1.7
Sugar of a polarisation not exceeding 98° produced from material on which the full duties of costumes have been paid and sugar of a polarisation not exceeding 99° produced from material on which customs duty at the general preferential rates or the certificated colonial rates, or excise duty, has been paid. Any rate of duty. A drawback equal to the duty chargeable on sugar of the like polarisation.

In the foregoing Tables—

  1. (a) the expression 'the general preferential rates' means the full rates of duty reduced by the amounts of the preferential reductions specified in the Second Schedule to the Finance Act, 1928;
  2. (b) the expression 'the certificated colonial rates' means the special rates of duty applicable to colonial sugar accompanied by a quota certificate.
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