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1 Tea (Customs)

Volume 463: debated on Wednesday 6 April 1949

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Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the duties of customs heretofore chargeable on tea imported into the United Kingdom shall cease to be chargeable, but in lieu thereof there shall, in the case of tea imported into the United Kingdom and not being an Empire product within the meaning of subsection (1) of section eight of the Finance Act, 1919, as amended by any subsequent enactment, be charged a duty of customs at the rate of two-pence the pound; and the enactments relating to the allowances of drawback in respect of blended tea prepared from teas on which customs duties have been paid shall extend to blended tea prepared wholly or partly from tea in respect of which the duty chargeable under this Resolution has been paid.
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."