HC Deb 25 April 1939 vol 346 c1090

Resolved, That as respects tobacco on which the increased duties proposed by the foregoing Resolutions have been paid, drawback shall be allowed at the rates set out in the following Table instead of at the rates set out in Part III of the First Schedule to the Finance (No. 2) Act, 1931.

Description of Tobacco. Rate per pound.
In respect of tobacco on which full customs duty has been paid. In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid.
s. d. s. d.
Cigars 12 9 10 6
Cigarettes 12 6 10 4
Cut, roll, cake or other manufactured tobacco 12 3 10 1
Snuff (not being offal snuff) 12 0 9 11
Stalks, shorts, or other refuse of tobacco including offal snuff 11 9 9 8

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."