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Amendments with respect to duty on stripped tobacco and drawbacks on tobacco.
4 Edw. 7. c. 7.
26 & 27 Vict. c. 7.
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2.—(1) As from the first day of May nineteen hundred and six, one halfpenny per pound shall be substituted for threepence per pound as the increase of duty in the case of stripped tobacco under subsection (1) of section two of the Finance Act, 1904, and the rebate under subsection (2) of that section shall cease as from the same day.
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(2) As from the twenty-first day of May nineteen hundred and six, the table of rates of drawback set out in the First Schedule to this Act shall be substituted for the table of rates of drawback set out in the Schedule to the Finance Act, 1904.
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(3) Subject to any regulations which the Commissioners of Customs may make, stalks, shorts, or other refuse of tobacco (including offal snuff) may be deposited by a licensed manufacturer of tobacco in a bonded warehouse for exportation as merchandise, and any drawback payable thereon shall, notwithstanding anything in section one of the Manufactured Tobacco Act, 1863, be paid with all convenient speed after the deposit.
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(4) The Commissioners of Customs may permit, subject to any regulations which they may make, the shipment on drawback for use as stores of British manufactured tobacco, in packages containing such quantities as they may allow, direct from the premises of a licensed manufacturer of tobacco, and the like drawback shall be payable upon the shipment of the tobacco as would be payable upon the deposit of the tobacco in a bonded warehouse to be used as ships’ stores.
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