HC Deb 19 November 1947 vol 444 cc1152-3

2. "That, as from the thirteenth day of November, nineteen hundred and forty-seven, the rates of the duty of customs charged in respect of beer under Section one of the Finance (No. 2) Act, 1939, shall be increased by adding—

  1. (a) nineteen shillings and a penny halfpenny to the sums of seven pounds one shilling and a halfpenny specified in Part III of the First Schedule to the Finance Act, 1944, and the sums of eight pounds one shilling and a halfpenny specified in Part IV of that Schedule; and
  2. (b) eightpence halfpenny to the sums of five shillings and twopence halfpenny specified in those parts of that Schedule;
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 customs drawback allowed under the said Section one shall be allowed at rates increased by adding—
  1. (i) nineteen shillings and a penny halfpenny to the sums of seven pounds and 1153 ninepence halfpenny specified in Part V of the said First Schedule and the sums of eight pounds and ninepence halfpenny specified in Part VI of that Schedule; and
  2. (ii) eightpence halfpenny to the sums of five shillings and twopence halfpenny specified in those Parts of that Schedule.

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."