HC Deb 02 May 1939 vol 346 cc1718-9

11. "That on and after the twenty-sixth day of April, nineteen hundred and thirty-nine, the customs duty imposed by Section six of the Finance Act, 1934, on patent leather not forming part of another article and goods composed wholly of patent leather shall, in the case of goods on which no additional duty is for the time being chargeable under Section three of the Import Duties Act, 1932, be reduced to seven and a half per cent. of the value of the goods, and accordingly the said Section six shall on and after that date have effect—

  1. (i) as if in Sub-section (1) thereof for the words 'fifteen per cent.' where they first occur, there were substituted the words 'seven and a half per cent.'; and
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  3. (ii) as if in the proviso to the said Subsection (1) the words 'if the aggregate amount of the additional duty and the general ad valorem duty exceeds fifteen per cent. of the value of the goods' were omitted.

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."