§ 3. "That on and after the twenty-eighth day of September, nineteen hundred and thirty-nine, the rate of the duty of excise charged on spirits by subsection (2) of Section three of the Finance Act, 1920, in addition to the duties specified in Part III. of the First Schedule to that Act shall be increased to four pounds two shillings and sixpence.
§ 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."