HC Deb 29 September 1939 vol 351 c1631

11. "That after five o'clock in the evening of the twenty-seventh day of September, nineteen hundred and thirty-nine, the duties of excise on sugar, molasses; glucose and saccharin, shall be at the rates specified in the following Table, instead of at the rates theretofore chargeable:—

TABLE.
Article. Rate of Duty.
s. d.
Sugar of a polarisation exceeding 99° the cwt. 16 3
Sugar of a polarisation exceeding 98° and not exceeding 99° the cwt. 14 7.1
Sugar of a polarisation not exceeding 76° the cwt. 7 5.1
Sugar of a polarisation exceeding 76 and not exceeding 98 ° Intermediate rates varying between 7s. 5.1d. and 14s. 7. 1d. per cwt.
Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope) — if containing— s. d.
70 per cent. or more of sweetening matter the ctw 10
less than 70 per cent. and more than 50 per cent. of sweetening matter the cwt 7 5
not more than 50 per cent. of sweetening matter the cwt. 3
Glucose —
Solid the cwt. 10
Liquid the cwt. 7 5
Saccharin (including substances of a like nature or use) the oz. 5

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."