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Duties and drawbacks on tobacco.
26 & 27 Vict. c. 7.
7 & 8 Geo. 5. c. 31.
4 Edw. 7. c. 7.
3 & 4 Vict. c. 18.
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7.—(1) In lieu of the duties of Customs payable on tobacco there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied, and paid upon tobacco imported into Great Britain or Ireland, the duties specified in Part I. of the Scotland Schedule to this Act.
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(2) In lieu of the Excise duties payable on tobacco grown in Great Britain or Ireland there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied and paid on tobacco grown in Great Britain or Ireland the duties specified in Part II. of the Second Schedule to this Act.
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(3) Drawback allowed under section one of the Manufactured Tobacco Act, 1863, as extended or amended by any subsequent Act on tobacco exported from Great Britain or Ireland or deposited in a bonded or King's warehouse shall, in cases where it is shown that the increased duties imposed by this section have been paid, be allowed at the rates set out in Part III. of the Second Schedule to this Act, instead of at the rates set out in the First Schedule to the Finance Act, 1917, but subject to the provisions affecting allowance of drawback contained in the Schedule to the Finance Act, 1904.
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(4) So much of section one of the Manufactured Tobacco Act, 1863, as provides that drawback is not to be allowed on any tobacco unless the tobacco stalks therein contained have been fairly cut in the same with portions of the lamina of the leaf adhering thereto, and section thirteen of the Tobacco Act, 1840, shall cease to have effect.
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