HC Deb 12 April 1943 vol 388 c980

Resolved, That, as respects tobacco on which there have been paid duties of customs or excise at the increased rates for which provision is made by any Resolution of the Committee of Ways and Means together with this Resolution, drawback shall be allowed at the rates set out in the following Table instead of at the rates set out in Part III of the Fourth Schedule to the Finance Act, 1942.

TABLE
Description of Tobacco Rates per pound
In respect of tobacco on which full customs duty has been paid In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid
£ s. d. £ s. d.
Cigars 1 18 2 1 16
Cigarettes 1 16 6 1 14 11½
Cut, roll, cake or other manufactured tobacco 1 16 3 1 14
Snuff (not being offal snuff) 1 16 0 1 14
Stalks, shorts or other refuse of tobacco including offal snuff 1 15 9 1 14

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."