1. HomeBaile
  2. ActsAchtanna
  3. 1922
  4. Finance Act, 1922

Finance Act, 1922

Reduced duties on cofee, chicory, and coffee substitutes

6&7Geo. 5. c. 24.

3. —(l)-In lieu of the duties of customs payable on coffee and chicory imported into Great Britain or Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919 , be charged, levied and paid as from the fifteenth day of May, nineteen hundred and twenty-two, the following reduced duties, that is to say:—

£   s.   d

Coffee (not kiln-dried, roasted or ground)

the cwt.

1   8   0

Coffee (kiln-dried, roasted or ground)

the lb.

0   0   4

Chicory (raw or kiln-dried) - the cwt.

1   6   6

Chicory (roasted or ground) the lb.

0   0   4

(2) In lieu of the duty of excise payable on chicory there shall, as from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied and paid the following reduced duty, that is to say :—

£   s.   d

Chicory (raw or kiln-dried)  -    the cwt.

1   1   1

and so in proportion for any less quantity.

(3) In lieu of the duty of excise now payable in respect of coffee substitutes there shall, as from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied and paid on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following reduced duty, that is to say :—

£   s.   d

For every quarter of a pound of any such article, substance or mixture, which is sold or kept for sale in Great Britain or Ireland       -       -      

0   0   1

(4) For the rates of drawback on coffee and chicory and mixtures of coffee and chicory specified in section twenty-two of the Finance Act, 1916 , there shall be substituted the following reduced rates, that is to say :—

£   s.   d

Coffee       -       -       -      

for every 100 lbs.

1   8   0

Chicory       -       -       -      

for every 100 lbs.

1   2   6

Mixtures of coffee and chicory

for every 100 lbs.

1   2   6

Provided that the reduction of rates under this subsection shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the fifteenth day of May, nineteen hundred and twenty-two.