Page:British and Foreign State Papers, vol. 144 (1952).djvu/42

18 under the said sub-section (1) shall be allowed at the increase rates set out in part II of the first schedule to this Act, subject to the provisions of that part of that schedule; and according to the said section one shall have effect, as respects beer in respect of which it is shown as aforesaid, as if the said part II were substituted for part II of the first schedule to the Act of 1939

(3) The duties of customs charged under sub-section of the said section one in respect of beer being an Empire product and beer not being an Empire product shall respectively be charged at the increased rates set out in parts III and IV of the first schedule to this Act; and accordingly the said section one shall have effect as if the said parts III and IV were respectively substituted for parts III and IV of the first schedule to the Act of 1939.

(4) In the case of beer in respect of which it is shown to the satisfaction of the Commissioners that a duty of custom at any such increased rate has been paid, the customs drawback allowed under the said sub-section (2) in the case of beer being an Empire product and beer not being an Empire product shall respectively be allowed at the increased rates set out in parts V and VI of the first schedule to this Act, subject to the provisions of those parts of that Schedule; and accordingly the said section one shall have effect, as respects beer in respect of which it is shown as aforesaid, as if the said parts V and V were respectively substituted for parts V and VI of the first schedule to the Act of 1939.

(5) This section shall be deemed to have had effect as from the 24th day of April, 1940.

2.—(1) The duties of customs charged on spirits under sub- section (1) of section 3 of “The Finance Act, 1920,” in addition to the duties specified in part II of the first schedule to that Act shall be charged at the increased rates specified in the second schedule to this Act; and accordingly the said sub-section (1) shall have effect as if the said schedule to this Act were substituted for part I of the first schedule to that Act.

(2) The rate of the duty of excise charged on spirits under sub-section (2) of section 3 of “The Finance Act, 1920,” in addition to the duties specified in part III of the first schedule to that Act shall be increased to £4 17s. 6d. per gallon computed at proof; and accordingly the said sub-section (2) shall