HC Deb 27 September 1939 vol 351 cc1396-9

Resolved, That, in the case of sugar and molasses produced in the United Kingdom from material on which a duty of customs or excise is shown to the satisfaction of the Commissioners of Customs and Excise to have been paid at the increased rates for which provi- sion is made by any Resolution passed by the Committee of Ways and Means on the same date as this Resolution, drawback shall be paid under Part II of the Second Schedule to the Finance Act, 1928, as if for references therein to the scales set out in Table 1 and Table 2 in that Part of that Schedule, there were substituted references to the scales respectively set out in Table 1 and Table 2 annexed to this Resolution, and the scales set out in Part II of the First Schedule to the Finance Act, 1934, shall not apply.

TABLE I
SCALE APPLICABLE IN THE CASE OF SUGAR PRODUCED IN THE UNITED KINGDOM FROM MATERIAL ON WHICH DUTY HAS BEEN PAID.
Nature of Sugar Rate of Duty Paid. Rate or Amount of Drawback.
Per cwt. Per cwt.
s. d. s. d.
Sugar of a 23 4 23 4
polarisation less than 23 4 21 0
exceeding 98°produced from material on which the full duties of customs have been paid.
Sugar of a 17 6 17 6
polarisation less than 17 6 16 8.7
exceeding 99°produced from material on which customs duty at the general preferential rates has been paid.
Nature of Sugar. Rate of Duty Paid. Rate or Amount of Drawback.
Per cwt. Per cwt.
s. d. s. d.
Sugar of a 14 0.7 14 0.7
polarisation less than 14 0.7 13 3.4
exceeding 99°produced from material on which customs duty at the certificated colonial rates has been paid.
Sugar of a 16 3 16 3
polarisation less than 16 3 15 5.7
exceeding 99° produced from material on which excise duty has been paid.
Sugar of a polarisation not exceeding 98°produced from material on which the full duties of customs have been paid and sugar of a polarisation not exceeding 99° produced from material on which customs duty at the general preferential rates or the certificated colonial rates, or excise duty has been paid. Any rate of duty. A draw back equal to the duty charge-able on sugar of the like polarisation.
TABLE 2.
SCALE APPLICABLE IN THE CASE OF MOLASSES PRODUCED IN THE UNITED KINGDOM FROM MATERIAL ON WHICH DUTY HAS BEEN PAID.
Nature of Molasses. Amount of Drawback per cwt.
Produced from material on which full customs duty has been paid. Produced from material on which customs duty at the general preferential rates has been paid. Produced from material on which customs duty at the certificated colonial rates has been paid. Produced from material on which excise duty has been paid.
s. d. s. d. s. d. s. d.
Containing more than 80 per cent, of sweetening matter … … … 15 9 12 6½ 9 11½ 11 7
Containing more than 70 percent. but not more than 80 per cent, of sweetening matter … … … 13 10½ 11 0½ 8 9 10 2½
Containing more than 60 per cent. but not more than 70 per cent. of sweetening matter … … … 10 1½ 8 0½ 6 4½ 7 5½
Containing more than 50 per cent. but not more than 60 per cent. of sweetening matter … … … 7 7 6 0 4 9½ 5 7
Containing not more than 50 per cent. of sweetening matter and weighing not less than fourteen pounds to the gallon … … … … 5 0½ 4 0 3 2 3 8½

In the foregoing Tables—

  1. (a)the expression ' the general preferential rates ' means the full rates of duty reduced by the amounts of the general preferential reductions specified in the Second Schedule to the Finance Act, 1939, as amended by any Resolution passed by the Committee of Ways and Means on the same date as this Resolution; and
  2. (b)the expression ' the certificated colonial rates ' means the special rates of duty applicable to colonial sugar accompanied by a quota certificate.

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."

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