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3 Beer (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 rates of the duties of customs charged on beer under section one of the Finance (No. 2) Act, 1939, and of the customs drawbacks allowed in respect of beer under that section shall be amended by subtracting twenty-one shillings from each of the rates specified in the Second Schedule to the Finance Act, 1948, except any rate so specified for additional degrees of specific gravity in excess of 1,027 degrees:
Provided that this Resolution shall not apply to reduce any drawback in respect of beer as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the said seventh day of April.
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."