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4 Tobacco (Drawback)

Volume 436: debated on Tuesday 15 April 1947

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Resolved:

"That, as respects tobacco on which there have been paid duties of customs or excise at the increased rates for which provision is made by any Resolution of the Committee of Ways and Means together with this Resolution, draw. back shall be allowed at the rates set out in the following Table instead of at the rates set out in Part III of the Fourth Schedule to the Finance Act, 1943.

TABLE
Description of Tobacco.Rates of per pound.
In respect of tobacco on which full customs duty has been paid. In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid.
£s.d.£sd.
Cigars21810217
Cigarettes21510214
Cut, roll, cake or other manufactured tobacco21510214
Snuff (not being offal snuff)2157213
Stalks, shorts or other refuse of tobacco, including snuff2151213

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."