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Molasses used as food for stock. 3 Edw. 7. c. 46.
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16.—(1) Subsection (1) of section one of the Revenue Act, 1903 (which exempts from duty imported molasses to be used solely as food for stock), shall apply to molasses produced by a refiner in Great Britain or Ireland from sugar upon which no duty has been paid asit applies to molasses imported into Great Britain or Ireland.
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(2) If any person uses, or is in any way concerned in using, any duty-free molasses otherwise than as food for stock, he shall be liable to a penalty of fifty pounds, and the molasses and any articles compounded therewith or manufactured therefrom shall be forfeited.
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In this section the expression “duty-free molasses” means molasses which have been allowed to be imported or delivered without payment of duty under subsection (1) of section one of the Revenue Act, 1903, as amended by any other enactment, or in respect of which an allowance has been made under subsection (2) of that section as amended by any other enactment.
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