I. BEER (EXCISE)

HC Deb 25 April 1944 vol 399 c684

Resolved: That, as from the twenty-sixth day of April, nineteen hundred and forty-four, the rates of the duty of excise charged in respect of beer under Section one of the Finance (No. 2) Act, 1939, shall be increased by adding—

1. (a) two shillings and threepence to the sums of six pounds eighteen shillings and four-pence halfpenny specified in Part I of the First Schedule to the Finance Act, 1943; and
2. (b) one penny to the sum of five shillings and three halfpence so specified;

and, in the case of beer in respect of which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty at the rates increased as aforesaid has been paid, the excise drawback allowed under the said section one shall be allowed at rates increased by adding—

1. (i) two shillings and threepence to the sums of six pounds eighteen shillings and sixpence halfpenny specified in Part II of the said First Schedule; and
2. (ii) one penny to the sum of five shillings and three halfpence so specified.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.