Hydrocarbon Oils (Customs)
1. "That, as from six o'clock in the evening on the fifteenth day of April, nineteen hundred and forty-seven—
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."
Tobacco (Customs)
2. "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—.
Table | ||||||
Description of Tobacco. | Rates of duty per pound. | |||||
Full rates. | Preferential rates. | |||||
£ | s. | d. | £ | s. | d. | |
Tobacco unmanufactured: containing 10 lbs. or more of moisture in every 100 lbs. weight thereof: | ||||||
unstripped | 2 | 14 | 10 | 2 | 13 | 3½ |
stripped | 2 | 14 | 10½ | 2 | 13 | 3⅞ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof: | ||||||
unstripped | 2 | 15 | 10 | 2 | 14 | 1½ |
stripped | 2 | 15 | 10½ | 2 | 14 | 1⅞ |
Tobacco manufactured. namely: | ||||||
Cigars | 3 | 4 | 5 | 3 | 1 | 5⅝ |
Cigarettes | 3 | 0 | 4 | 2 | 17 | 11½ |
Cavendish or Negrohead | 2 | 19 | 4 | 2 | 17 | 1 |
Cavendish or Negrohead manufactured in bond | 2 | 17 | 4 | 2 | 15 | 4½ |
Other manufactured tobacco | 2 | 17 | 7 | 2 | 15 | 7½ |
Snuff: | ||||||
containing more than 13 lbs. of moisture in every 100 lbs. Weight thereof | 2 | 16 | 10 | 2 | 14 | 11⅞ |
containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof | 2 | 19 | 4 | 2 | 17 | 1 |
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 pro visions of the Provisional Collection of Taxes Act, 1913."
Tobacco (Excise)
3. "That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the duties of excise theretofore charge able 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 the Table.
Table | |||
Description of Tobacco. | Rates of duty per pound. | ||
£ | s. | d. | |
Tobacco unmanufactured: | |||
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | 2 | 13 | 1½ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | 2 | 13 | 11½ |
Tobacco manufactured, namely: | |||
Cavendish or Negrohead manufactured in bond | 2 | 15 | 4½ |
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 pro visions of the Provisional Collection of Taxes Act, 1913."
Tobacco (Drawback)
4. "That, as respects tobacco on which there have been paid duties of customs or excise at the increased rates for which pro vision is made by any Resolution of the Committee of Ways and Means together with this Resolution, drawback 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 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. | £ | s. | d. | |
Cigars | 2 | 18 | 10 | 2 | 17 | 3½ |
Cigarettes | 2 | 15 | 10 | 2 | 14 | 3½ |
Cut, roll, cake or other manufactured tobacco | 2 | 15 | 7 | 2 | 14 | 0½ |
Snuff (not being offal snuff) | 2 | 15 | 4 | 2 | 13 | 9½ |
Stalks, shorts or other refuse of tobacco, including offal snuff | 2 | 15 | 1 | 2 | 13 | 6½ |
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."
Artificial Silk (Customs And Excise)
5. "That as from the first day of May, nineteen hundred and forty-seven—
artificial silk yarn | … | the lb. | … | 9d. |
artificial silk tissues | … | the lb. | … | 11d., |
and the Silk Duties (No. 1) Order, 1934, shall have effect subject to the following amendments of Part II of the First Schedule to that Order (which sets out the rates of duties of customs on certain articles made wholly or partly of artificial silk), that is to say:
in the second column—
and Section nine of the Finance Act, 1933, shall have effect as if the preceding provisions of this paragraph of this Resolution were contained in an order made under that section:
Provided that nothing in this Resolution shall affect any drawback of duty allowable in respect of artificial silk or any article made wholly or in part of artificial silk where the duty became chargeable on the artificial silk whether before or after the passing of this Resolution and before the said first day of May, nineteen hundred and forty-seven,
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."
Allowance For Artificial Silk Used In Tyres (Customs)
6. "That no allowance shall be paid under Section eleven of the Finance Act, 1946, in respect of any artificial silk on which a duty of customs has been paid contained in yarn or tissue used in the manufacture of tyres if that duty becomes chargeable on or after the first day of May, nineteen hundred and forty-seven."