§ 4. "That on and after the twenty-fourth day of July, nineteen hundred and forty, the rate of the duty of excise on sweets shall be increased from nine shillings and sixpence to eleven shillings and sixpence per gallon in the case of sparkling sweets, and from three shillings and sixpence to five shillings and sixpence per gallon in the case of other sweets.
§ 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."