Page:British and Foreign State Papers, vol. 144 (1952).djvu/43

Rh hlave effect as if for the words “four pounds, two shillings and sixpence” there were substituted the words “four pounds, seventeen shillings and sixpence”’.

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

3—(1) In lieu of the duties of customs charged on tobacco under section 5 of “ The Finance (No. 2) Act, 1939,” there shall, subject to the provisions of section eight of “The Finance Act, 1919,” be charged on tobacco imported into the United Kingdom of the descriptions set out in the first column of part I of the third schedule to this Act duties of customs at the rates respectively specified in the second column of that part of that schedule.

(2) In lieu of the duties of excise charged on tobacco under the said section 5 there shall be charged on tobacco grown in the United Kingdom of the descriptions set out in the first column of part II of the third schedule to this Act duties of excise at the rates respectively specified in the second column of that part of that schedule.

(3) The drawback allowed under section 1 of “The Manufactured Tobacco Act, 1863,” on tobacco exported from the United Kingdom or deposited in a bonded or King’s warehouse shall, in cases where it is shown that the duties charged under this section have been paid, be allowed at the rates set out in part III of the third schedule to this Act instead of at the rates set out in part III of the fourth schedule to The Fmance (No. 2) Act, 1939,” but subject to the provisions alecting allowance of drawback contained in the Schedule to “The Finance Act, 1904.”

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

4—(1) In lieu of the duties of customs charged on matches under section 4 of “The Finance Act, 1933,” there shall be charged on matches imported into the United Kingdom duties of customs at the rates specified in part I of the fourth schedule to this Act.