HC Deb 03 April 1963 vol 675 cc497-8

Motion made and Question,

That—

  1. (a) as from 4th April, 1963, the duties of customs charged on matches by section 4 of the Finance Act, 1951, shall in the case of matches of Convention area origin (within the meaning of the Euro- 498 pean Free Trade Association Act, 1960) be charged at rates equal to the rates of duties of excise charged on matches by that section; and
  2. (b) as from 1st September, 1963, the duties of customs and excise charged on matches by that section shall be charged at the same rates for matches in containers holding not more than 30 matches as are charged by that section for matches in containers holding more than 30 matches; and
  3. (c) as from 1st September, 1963, the duties of excise charged on matches by that section shall, instead of being charged on matches manufactured in the United Kingdom, be charged on matches sent out from the premises of a manufacturer of matches.

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.—[Mr. Maudling.]

put and agreed to.