HC Deb 06 April 1949 vol 463 c2104

Resolved: 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 excise on sugar, molasses and glucose:—

  1. (a) The rates of duty shall be those directed by section three of the Finance Act, 1932;
  2. (b) 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 rate theretofore in force, the rates of any drawback of duty under section four of the Finance Act, 1928, shall be the rates directed by section four of the Finance Act, 1932.
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.