§ 4.7 p.m.
§ The Solicitor-GeneralI beg to move, in page 3, line 20, to insert:
These words are the words which appear in italics in the Bill.
- "(1) Where any goods have become chargeable with a duty of customs or excise and, before the duty is paid and (in the case of an excise duty) before the goods have left the entered or registered premises of the manufacturer, the goods are lost by war, the duty shall not be chargeable.
- (2) Where any goods have become chargeable with a duty of customs or excise and, before the duty is paid and (in the case of an excise duty) before the goods have left the entered or registered premises of the manufacturer, the goods are damaged by war, then—
- (a)in a case where the duty is charge able by reference to value, the value of the goods shall be taken to be the value thereof as reduced by the damage;
- (b)in any other case, the goods may be abandoned to the Commissioners of Customs and Excise and thereupon the duty shall not be chargeable."
§ Amendment agreed to.
§ Further Amendment made: In page 3, line 37, insert "whether by way of duty or otherwise."—[The Solicitor-General.]
§ Clause, as amended, ordered to stand part of the Bill.
§ Clauses 6 to 8 ordered to stand part of the Bill.
§ Bill reported, with Amendments; as amended, considered; read the Third time, and passed, with Amendments.