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Customs And Excise

Volume 436: debated on Tuesday 15 April 1947

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1. Hydrocarbon Oils (Customs)

Resolved:

"That as from six o'clock in the evening on the fifteenth day of April, nineteen hundred and forty-seven—
  • (a) the rate of any rebate allowed under Section two of the Finance Act, 1928, on the delivery for home consumption of—
  • (i) any oils which contain in solution an amount of hard asphalt of not less than one half of one per cent.; or
  • (ii) any oils of which not more than fifty per cent. by volume distils at a temperature not exceeding 24o degrees centigrade, and of which more than fifty per cent. by volume distils at a temperature not exceeding 34o degrees centigrade, shall be increased from eightpence per gallon to ninepence per gallon; and
  • (b) the duty chargeable by virtue of subsection (2) of Section eight of the Finance (No. 2) Act, 1945, on oils used in a refinery for generating heat, light or power, or for producing gas, shall cease to be chargeable.
  • 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. Tobacco (Customs)

    Resolved:

    "That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the full and preferential duties of customs theretofore chargeable on tobacco imported into the United Kingdom, there shall be charged on tobacco so imported of the descriptions set out in the first column of the following Table—
  • (a) in the case of tobacco not being an Empire product, duties of customs at the rates respectively specified in the second column of that Table; and
  • (b) in the case of tobacco being an Empire product, duties of customs at the rates respectively specified in the third column of that Table
  • TABLE
    Description of Tobacco.Rates of duty per pound
    Full rates.Preferential rates
    £s.d.£sd.
    Tobacco unmanufactured:
    containing to lbs. or more of moisture in every 100 lbs. weight thereof:
    unstripped21410213
    stripped21410½2133⅞
    containing less than 10 lbs of moisture in every 100 lbs. weight thereof:
    un stripped21510214
    stripped21510½2141⅞
    Tobacco manufactured, namely:
    Cigars345315⅝
    Cigarettes3042171l½
    Cavendish or Negrohead21942171
    Cavendish or Negrohead manufactured in bond.2174215
    Other manufactured tobacco.2177215
    Snuff:
    containing more than 13 lbs. of moisture in every too lbs. weight thereof.2161021411⅞
    containing not more than 13 lbs. of moisture in every too lbs. weight thereof.21942171
    and so in proportion for any less quantity.

    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."