HC Deb 23 April 1940 vol 360 cc100-1

Resolved, That, as from the twenty-fourth day of April, nineteen hundred and forty, the duties of customs charged on spirits of the descriptions set out in the first column of the following Table by section three of the Finance Act, 1920, in addition to the duties specified in Part II of the First Schedule to that Act, shall—

  1. (a) in the case of spirits being Empire products, be charged at the increased rates shown in the second column of that Table; and
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  2. (b) in the case of spirits not being Empire products, be charged at the increased rates shown in the third column of that Table.

TABLE.
1. Description of Sprits. 2. Preferential Rates. 3. Full Rates.
In cask. In bottle. In cask. In bottle.
£ s. d. £ s. d. £ s. d. £ s. d.
For every gallon computed at proof of—
Brandy or rum 4 17 10 4 18 10 5 0 4 5 1 4
Imitation rum or Geneva 4 17 11 4 18 11 5 0 5 5 1 5
Unsweetened spirits other than those already enumerated 4 17 11 4 17 11 5 0 5 5 0 5
For every gallon of perfumed spirits 7 16 0 7 17 0 8 0 0 8 1 0
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested — 6 12 10 — 6 16 2
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirits 4 17 11 4 18 11 5 0 5 5 1 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."