§ 11. "That, as from the twenty-ninth day of April, nineteen hundred and forty, the rate of the duty of excise chargeable under Section six of the Finance Act, 1928, on every mechanical lighter manufactured in the United Kingdom which is complete, or which could be made complete by the addition of a flint, 738 and on every mechanical lighter sent out in an incomplete state from the premises of a manufacturer of mechanical lighters, shall be increased to 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."