§ 4. "That on and after the twenty-eighth day of September, nineteen hundred and thirty-nine the duties of customs charged on spirits of the descriptions set out in the first column of the following Table by subsection (1) of Section three of the Finance Act, 1920, in addition to the duties specified in Part II of the First Schedule to that Act shall—
- (a) in the case of spirits being Empire products, be charged at the increased rates shown in the second column of that Table; and
- (b) in the case of spirits not being Empire products, be charged at the increased rates shown in the third column of that Table.
§ be charged the following duties of customs on wines imported into the United Kingdom, that is to say —
- (a) in the case of wines of the descriptions specified in the first column of Part I of the following Table and not being Empire products, duties at the rates respectively specified in the second column of that Part of that Table;
- (b) in the case of wine not exceeding twenty-seven degrees of proof spirit and
1627 being an Empire product, a duty at a rate representing the full rate of duty for the time being chargeable on wine not exceeding twenty-five degrees of proof spirit and not being an Empire product, reduced by two shillings per gallon; and - (c) in the case of wines of the descriptions specified in the first column of Part II of the following Table and being Empire products, duties at the rates respectively specified in the second column of that Part of that Table:
§ Provided that the provisos to section three of the Ottawa Agreements Act, 1932 (which provide for an increase in the rate of duty chargeable on wine of the description mentioned in paragraph (b) of this Resolution) shall have effect as if for any reference to paragraph (b) of that section there were substituted a reference to paragraph (b) of this Resolution.
| TABLE. | ||
| PART I. | ||
| Description of Wine. | Rate of Duty per gallon. | |
| s. | d. | |
| Not exceeding 25 degrees proof spirit | 6 | 0 |
| Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit | 12 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 1 | 0 |
| Sparkling, an additional duty | 12 | 6 |
| Still, in bottle, an additional duty | 2 | 0 |
| PART II. | ||
| Exceeding 27 degrees proof spirit and not exceeding 42 degrees proof spirit | 8 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 8 | |
| Sparkling, an additional duty | 6 | 3 |
| Still, in bottle, an additional duty | 1 | 0 |
§ 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.