HC Deb 27 September 1939 vol 351 cc1394-6

Resolved, That after five o'clock in the evening on the twenty-seventh day of September, nineteen hundred and thirty-nine, the duties of customs on sugar, molasses, glucose and saccharin, shall be charged at increased rates as follows:

  1. (a) for the full rates of duty theretofore in force, there shall be substituted the rates specified in Part I of the following Table;
  2. (b) the amount of the general preferential reduction in respect of sugar of a polarisation exceeding 98 degrees but not exceeding 99 degrees, shall be 7s. 6.8d. instead of 7s. 04d.;
  3. (c) for the rates of duty theretofore in force in respect of colonial sugar accompanied by a quota certificate, there shall be substituted the rates set out in Part II of the following Table, and any certificates issued under Section one of the Finance Act, 1934, 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. 23 4
Sugar of a polarisation exceeding 97° and not exceeding98° the cwt. 19 3.8
Sugar of a polarisation not exceeding 76° the cwt. 10 0.9
Sugar of a polarisation ex-ceeding 76 ° and not exceeding 97°
Intermediate rates varying between 10s 0.9d. and 19s. 3.8d. 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— s. d.
70 per cent, or more of sweetening matter the cwt. 14 9½
less than 70 per cent. and more than 50 per cent, of sweetening matter the cwt. 10 7½
not more than 50 per cent, of sweetening matter the cwt. 5 2½
Article. Rate of Duty.
s. d.
Glucose, solid the cwt. 14 9½
Glucose liquid the cwt. 10 7½
Saccharin (including substances of alike nature or the use. 7 6
PART II.
RATES OF DUTY ON CERTIFICATED COLONIAL SUGAR.
Article. Rate of Duty.
s. d.
Sugar of a polarisation exceeding 99° Sugar of a polarisation exceeding 98° and not exceeding the cwt. 14 0.7
99° the cwt. 12 6.3
Sugar of a polarisation not exceeding 76° the cwt. 6 4.5
Sugar of a polarisation exceeding 76° and not exceeding 98°
Intermediate rates varying between 6s. 4.5d. and 12s. 6.3d. 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.