§ 4. "That, as respects tobacco on which there have been paid duties of customs or excise at the increased rates for which pro vision 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, 1943.
| 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 | 2 | 18 | 10 | 2 | 17 | 3½ |
| Cigarettes | 2 | 15 | 10 | 2 | 14 | 3½ |
| Cut, roll, cake or other manufactured tobacco | 2 | 15 | 7 | 2 | 14 | 0½ |
| Snuff (not being offal snuff) | 2 | 15 | 4 | 2 | 13 | 9½ |
| Stalks, shorts or other refuse of tobacco, including offal snuff | 2 | 15 | 1 | 2 | 13 | 6½ |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."