HC Deb 12 March 1973 vol 852 cc1038-9

Motion made, and Question, That, in lieu of the duties of customs and excise charged on matches under section 4 of the Finance Act 1951, there shall as from 1st April 1973 be charged at the rates shown in the Table below, the lower rate applying where two rates would otherwise be applicable,—

  1. (a) a duty of customs on matches imported into the United Kingdom, and
  2. (b) a duty of excise on matches sent out from the premises of a manufacturer.
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 1968.

TABLE: MATCHES
Customs rates
Excise rate Full Convention and Republic of Ireland EEC
£ £ £ £
For every 7,200 matches (and so in proportion for any less number of matches) … … … … 0.4900 0.5225 0.4900 0.5160

In the Table above 'Convention' indicates goods originating in a country which at the end of 1972 was part of the Convention area within the meaning of the European Free Trade Association Act 1960. 'Republic of Ireland' indicates goods of the Republic of Ireland consigned to the United Kingdom from that country, 'EEC' indicates goods originating or in free circulation in a State which is a member of the European Economic Community and 'Full' indicates other goods.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.

TABLE: MECHANICAL LIGHTERS (OTHER THAN GAS LIGHTERS)
Customs rates (per lighter)
Excise rate (per lighter) Full Convention and Republic of Ireland
£ £ £
0.2000 0.2250 0.2000

In the Table above 'Convention' indicates goods originating in a country which at the end of 1972 was part of the Convention area within the meaning of the European Free Trade Association Act 1960, 'Republic of Ireland' indicates goods of the Republic of Ireland consigned to the United Kingdom from that