HC Deb 06 April 1949 vol 463 cc2105-6

Resolved: That, as from the seventh day of April, nineteen hundred and forty-nine, the duty of customs charged under section six of the Finance Act, 1928, on the importation into the United Kingdom of any mechanical lighter and of any component part of a mechanical lighter other than a flint shall be charged at the rate of seven shillings or, in the case of a lighter or part shown to the satisfaction of the Commissioners of Customs and Excise to be constructed solely for the purpose of igniting gas for domestic use, at the rate of five shillings. 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.