HC Deb 06 April 1949 vol 463 cc2103-4
That, as from five o'clock in the evening of the sixth day of April, nineteen hundred and forty-nine, the following provisions shall have effect with respect to the duties of customs on sugar, molasses and glucose:—
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.
- (a) Subject to paragraph (b) hereof, the rates of duty and of the preferential reduction for goods which are Empire
products within the meaning of subsection (1) of section eight of the Finance Act, 1919, as amended by any subsequent enactment, shall be the rates directed by section four of the Finance Act, 1928, and for the purposes of section seven of the Finance Act, 1926 (which provides for stabilising imperial preference as at the first day of July, nineteen hundred and twenty-six), those rates shall be deemed to have been in force immediately before that day;
- (b) The rates of duty for certificated colonial sugar (that is to say sugar to which proviso (a) of subsection (1) of section one of the Finance Act, 1934, applies) shall be those directed by that proviso, and any certificate issued under that section, whether before or after the passing of this Resolution, shall have effect accordingly;
- (c) Except in the case of goods as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rates theretofore in force, the rates of any drawback of duty under section four of the said Act of 1928 shall be the rates directed by that section as amended (in relation to certificated colonial sugar) by proviso (b) to subsection (1) of section one of the said Act of 1934.