HC Deb 02 May 1939 vol 346 cc1710-1

4. "That as from five o'clock in the evening on the twenty-fifth day of April, nineteen hundred and thirty-nine, the duties of customs on sugar, molasses, glucose and saccharin shall be charged in accordance with the following provisions—

  1. (a) for the full rates of customs duty set out in Part I of the Second Schedule to the Finance Act, 1928, there shall be substituted the rates specified in Part I of the following Table;
  2. (b) for the rates of duty on certificated colonial sugar set out in the First Schedule to the Finance Act, 1934, there shall be substituted the rates set out in Part II of the said Table, and any certificates issued under Section one of that Act, whether before or after the passing of this Resolution, shall have effect accordingly.

TABLE.
PART I.
Full Rates of Duty.
Article. Rate of Duty.
s. d.
Sugar of a polarisation exceeding 98° the cwt. 14 0
Sugar of a polarisation exceeding 97°but not exceeding 98 °the cwt. 10 8.8
Sugar of a polarisation not exceeding 76° the cwt. 5 7.2
Sugar of a polarisation exceeding 76° and not exceeding 97 ° Intermediate rates varying between 5S. 7.2d. and 10s. 8.8d. per cwt.
Molasses (except when delivered to a licensed distiller for use in the manufacture of spirits or yeast, or to a person for use in the manufacture of yeast in premises used solely for that purpose):—
if containing—
the cwt.
s. d.
70 per cent. or more of sweetening matter 8 10½
less than 70 per cent. and more than 50 per cent. of sweetening matter 6
not more than 50 per cent. of sweetening matter … 3
Glucose, solid 8 10½
Glucose, liquid 6
Saccharin (including substances of a like nature or use) the oz. 4 6
PART II.
Rates of Duty on Certificated Colonial Sugar.
Article. Rate of Duty.
s. d.
Sugar of a polarisation exceeding 99° the cwt. 4 8.7
Sugar of a polarisation exceeding 98° and not exceeding 99° the cwt. 3 10.3
Sugar of a polarisation not exceeding 76° the cwt. 1 10.8
Sugar of a polarisation exceeding 76° and not exceeding 98° Intermediate rates varying between is. 10.8d. and 3s. 10.3d. per cwt.

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."