HC Deb 19 November 1947 vol 444 c1152

1. "That, as from the thirteenth day of November, nineteen hundred and forty-seven, 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) nineteen shillings and a penny halfpenny to the sums of seven pounds and sevenpence halfpenny specified in Part I of the First Schedule to the Finance Act, 1944; and
  2. (b) eightpence halfpenny to the sum of five shillings and twopence halfpenny 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) nineteen shillings and a penny halfpenny to the sums of seven pounds and nine-pence halfpenny specified in Part II of the said First Schedule; and
  2. (ii) eightpence halfpenny to the sum of five shillings and twopence halfpenny so specified.

"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."