§ 1. Hydrocarbon oils, etc. (Customs and Excise)
§
Resolved,
That as from six o'clock in the evening of the eleventh day of March, nineteen hundred and fifty-two, there shall be an increase of sevenpence halfpenny a gallon—
and the rates of the excise duty and rebate on hydrocarbon oils and of the excise duties on
1306
petrol substitutes and on spirits used for making power methylated spirits (which under sections two and three of the Finance Act, 1950, and section one of the Finance Act, 1951, depend on the rate of the customs duty on hydrocarbon oils) shall be increased accordingly.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.
§ 2. Entertainments (Excise)
§
Resolved,
That—
Amount of payment | Rate of duty |
Where the amount of the payment, excluding the amount of duty,— | |
exceeds 1s. and does not exceed 1s. 1½d. | 1½d. |
exceeds 1s. 1½d. | 1½d. for the first 1s. 1½d. and ½d. for every 1d. or part of 1d. over 1s. 1½d.; |
§ and this paragraph applies, in so far as it increases the rates of duty, to payments made on or after the twelfth day of March, nineteen hundred and fifty-two, for admission to entertainments held on or after the thirty-first day of August, nineteen hundred and fifty-two, and in so far as it reduces the rates of duty to payments (whenever made) for admission to entertainments held on or after the thirtieth day of March, nineteen hundred and fifty-two, and any necessary repayment of duty shall be made;
§ (b) payments made on or after the twelfth day of March, nineteen hundred and fifty-two, for admission to an entertainment held on or after that date shall not be exempted by section eight of the Finance Act, 1946, if the entertainment is a music-hall or other variety entertainment.
§ 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.
1307§ 3. Pool betting (Excise)
§
Resolved,
That the law relating to the pool betting duty shall be amended—
but nothing in this resolution shall be taken to restrict the operation of any existing enactment defining pool betting.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.
§ 4. Vehicles (Excise)
§
Resolved,
That, from the beginning of the year nineteen hundred and fifty-three, the rate of the annual duty under the Vehicles (Excise) Act, 1949, in respect of a mechanically propelled vehicle chargeable under section six (other than an electrically propelled vehicle) shall be twelve pounds ten shillings, irrespective of the date of the vehicle's first registration.