Finance Act, 1965
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Tobacco. |
15.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Part I of the Third Schedule to the Finance Act, 1964 . | |
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part II of the Third Schedule to the Finance Act, 1964 . | ||
(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 12th day of May, 1965, be at the rate of one pound three shillings and nine pence per pound. |