HC Deb 23 July 1940 vol 363 cc661-2

Resolved, That, on and after the twenty-fourth day of July, nineteen hundred and forty, in lieu of the duties of excise theretofore chargeable on tobacco grown in the United Kingdom, there shall be charged on tobacco so grown of the descriptions set out in the first column of the following table duties of excise at the rates respectively specified in the second column of that table:

TABLE.
Description of Tobacco. Rate of duty per pound.
Tobacco unmanufactured— s. d.
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof 17
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof 18 0⅞
Tobacco manufactured, namely—
Cavendish or Negrohead manufactured in bond 19 4⅞

and so in proportion for any less quantity.

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."