Finance Act, 1940
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Customs duty on cider and perry. |
11.—(1) In lieu of the present customs duties on cider and perry, there shall be charged, levied, and paid on all cider and perry imported on or after the 9th day of May, 1940, a duty of customs at the rate of five shillings the gallon. | |
(2) Any article on which the duty imposed by this section is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article. | ||
(3) The provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this section as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this section were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of three shillings the gallon were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column. |