Finance (Miscellaneous Provisions) Act, 1935
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Excise duty on licences under the Tobacco Act, 1934. |
2.—(1) An excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a grower's licence, that is to say, a licence to grow tobacco in a specified year on specified lands and to cure such tobacco. | |
(2) An excise duty of ten shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a curer's licence, that is to say, a licence to cure, in the premises to which such licence relates, tobacco grown in a specified year. | ||
(3) An excise duty of one pound shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a rehandler's licence, that is to say, a licence to rehandle in the premises to which such licence relates, tobacco grown in a specified year. | ||
(4) An excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under Part IV of the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as an experimental manufacturer's licence, that is to say, a licence to grow tobacco in a specified year on specified land and to cure and rehandle such tobacco. | ||
(5) The enactment specified in Part 1 of the Schedule to this Act is hereby repealed as on and from the passing of this Act, to the extent mentioned in the third column of that Schedule. |