§ 4. "That, as from the thirteenth day of April nineteen hundred and forty-three the duties of customs charged on spirits of the descriptions set out in the first column of the following Table by section three of the Finance Act, 1920, in addition to the duties specified in Part II of the First Schedule to that Act, shall—
- (a) in the case of spirits being Empire products, be charged at the increased rates shown in the second column of that Table; and
- (b) in the case of spirits not being Empire products, be charged at the increased rates shown in the third column of that Table.
§ duties of customs charged on wines under paragraph (a) and paragraph (c) of Sub-section (1) of Section three of the Finance (No. 2) Act, 1939, shall respectively be charged at the increased rates set out in Part I and Part II of the following Table, and the duty charged under paragraph (b) of that Sub-section on wine not exceeding twenty-seven degrees of proof spirit and being an Empire product shall be increased accordingly.
1735| TABLE. | |||
| PART I. | |||
| Wines not being Empire Products. | |||
| Description of Wine. | |||
| Rate of duty per gallon. | |||
| £ | s. | d. | |
| Not exceeding 25 degrees proof spirit | 17 | 0 | |
| Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit | 1 | 14 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 2 | 10 | |
| Sparkling, an additional duty | 1 | 2 | 0 |
| Still, in bottle, an additional duty | 3 | 6 |
§ 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."