§ 4. "That, as from the thirteenth day of November, nineteen hundred and forty-seven, 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 rates shown in the second column of that Table; and
- (b) in the case of spirits not being Empire products, be charged at the rates shown in the third column of that Table.
| TABLE. | |||
| PART I. | |||
| Wines not being Empire Products, | |||
| Description of Wine. | Rate of duty per gallon. | ||
| £ | s. | d. | |
| Not exceeding 25 degrees proof spirit | 1 | 2 | 0 |
| Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit | 2 | 4 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 0 | 3 | 8 |
| Sparkling, an additional duty | 1 | 2 | 0 |
| Still, in bottle, an additional duty | 0 | 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."