Finance Act, 1952

SECOND SCHEDULE.

Duties on Tobacco.

Section 12.

Part I.

Customs.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

1

14

10½

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

1

18

  9½

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

1

14

10

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

1

18

   9

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:—

Cigars

the lb.

2

5

0

1

17

6

Cigarettes

2

4

6

1

17

1

Cavendish or Negrohead

2

4

0

1

16

8

Cavendish or Negrohead Manufactured in Bond

2

3

6

1

16

3

Other Manufactured Tobacco

2

3

6

1

16

3

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

2

2

0

1

15

0

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

2

4

0

1

16

8

Part II.

Excise.

£

s.

d.

Unmanufactured:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

1

12

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

1

15

9

Manufactured:—

Cavendish or Negrohead Manufactured in Bond

1

16

3