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3 Tobacco (Excise)

Volume 436: debated on Tuesday 15 April 1947

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Resolved:

"That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the duties of excise theretofore chargeable on tobacco grown in the United Kingdom, there shall be charged on tobacco so grown of the descriptions set out in the first column of the following Table duties of excise at the rates respectively specified in the second column of that Table.

TABLE
Description of Tobacco. Rates of duty per pound.
£s.d.
Tobacco un manufactured:
containing more than 10 lbs. of moisture in every 100 lbs. weight thereof.213
containing more than 10 lbs. of moisture in every 100 lbs. weight thereof.21311½
Tobacco manufactured namely:
Cavendish or Negrohead manufactured in bond215
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."