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12 Mechanical Lighters (Excise)

Volume 463: debated on Wednesday 6 April 1949

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"That, as from the seventh day of April, nineteen hundred and forty-nine, the duty of excise charged under section six of the Finance Act, 1928, on every mechanical lighter manufactured in the United Kingdom which is complete, or which could be made complete by the addition of a flint, and on every mechanical lighter sent out in an incomplete state from the premises of a manufacturer of mechanical lighters, shall be charged at the rate of six shillings or, in the case of a lighter shown to the satisfaction of the Commissioners of Customs and Excise to be constructed solely for the purpose of igniting gas for domestic use, at the rate of four shillings.
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."