2. Beer (Customs)

– in the House of Commons on 25th April 1944.

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Resolved: That as from the twenty-sixth day of April, nineteen hundred and forty-four, the rates of the duty of customs charged in respect of beer under Section one of the Finance (No. 2) Act, 1939, shall be increased by adding—

  1. (a) two shillings and threepence to the sums of six pounds eighteen shillings and ninepence halfpenny specified in Part III of the First Schedule to the Finance Act, 1943, and the sums of seven pounds eighteen shillings and ninepence halfpenny specified in Part IV of that Schedule; and
  2. (b) one penny to the sums of five shillings and three halfpence specified in those Parts of that Schedule;
and, in the case of beer in respect of which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty at the rates increased as aforesaid has been paid the customs drawback allowed under the said Section one shall be allowed at rates increased by adding—
  1. (i) two shillings and threepence to the sums of six pounds eighteen shillings and sixpence halfpenny specified in Part V of the said First Schedule and the sums of seven pounds eighteen shillings and sixpence halfpenny specified in Part VI of that Schedule; and
  2. (ii) one penny to the sums of five shillings and three halfpence specified in those Parts of that Schedule.
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.