§ 3. "That, as from the twenty-fourth day of April, nineteen hundred and forty, the rate of the duty of excise charged on spirits by Section three of the Finance Act, 1929, in addition to the duties specified in Part III of the First Schedule to that Act, shall be increased to four pounds, seventeen shillings and sixpence per gallon computed at proof.
§ 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."