Finance (No. 2) Act, 1939
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Alteration of rates of duties on spirits. |
7.—(1) The Finance Act, 1920 , shall, in respect of articles imported on or after the 9th day of November, 1939, be amended as follows and shall have effect accordingly, that is to say:— | |
(a) the Third Schedule to this Act shall be substituted in the said Finance Act, 1920 , for Part I of the First Schedule to that Act; | ||
(b) the references in sub-section (1) of section 3 of the said Finance Act, 1920 , to Part I of the First Schedule to that Act shall be construed and have effect as references to the Third Schedule to this Act. | ||
(2) The duty of excise imposed by sub-section (2) of section 3 of the Finance Act, 1920 , shall, as on and from the 9th day of November, 1939, be charged, levied, and paid at the rate of four pounds, two shillings and sixpence the gallon (computed at proof) in lieu of the rate mentioned in the said sub-section (2). | ||
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926). |