Finance Act, 1916

Provision as to alteration of rates of drawback where rates of duty are altered.

20. Where the rates of any duties of Customs or Excise previously chargeable are altered by any resolution of the House of Commons having statutory effect, and any Bill which has been introduced into the House to give effect to that resolution provides for an alteration of the rates of drawback to be allowed in respect of those duties, then, so long as the said resolution continues to have statutory effect, drawback shall be allowed in accordance with the rates provided in that Bill, subject to any necessary adjustment in case the rates of drawback as enacted by Parliament differ from the rates provided in the Bill.