New Clause. — (Excise duties on homegrown tobacco to cease.)

Part of Orders of the Day — Finance Bill. – in the House of Commons on 28th June 1922.

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  1. (1) The duties of excise chargeable under section seven of The Finance Act, 1918, and sections eight and nine of The Finance Act, 1919, in respect of tobacco grown in Great Britain (in this section referred to as "non-dutiable tobacco") shall (except as regards goods in respect of which the said duties have been paid) cease and determine as from the commencement of this Act.
  2. (2) Notwithstanding anything in any Act, the Commissioners of Customs and Excise may, subject to the prescribed conditions, permit a person manufacturing tobacco in bond to receive non-dutiable tobacco at his bonded premises and to deliver therefrom without payment of duty a corresponding quantity of tobacco.
  3. (3) In this section the expression "prescribed" means prescribed by regulations made by the Commissioner of Customs and Excise.—[Viscount Wolmer.]