Finance Act, 1945

SCHEDULE.

Duties on Matches.

Part I.

Customs.

£

s.

d.

(a) on all wooden matches in boxes or other containers—

Containing not more than 10 matches. Per 1,000 containers

0

10

2

Containing more than 10 but not more than 20 matches. Per 1,000 containers

1

0

4

Containing more than 20 but not more than 50 matches. Per gross (144) containers

0

7

4

Containing more than 50 but not more than 75 matches. Per gross (144) containers

0

11

0

For every additional 25 or part of 25 matches over 75. Per gross (144) containers

0

2

7

and so in proportion for any less quantity of containers.

(b) on all other matches in boxes or other containers—

Containing not more than 20 matches. Per 1,000 containers

2

0

8

Containing more than 20 but not more than 50 matches. Per gross (144) containers

0

14

8

Containing more than 50 but not more than 75 matches. Per gross (144) containers

1

2

0

For every additional 25 or part of 25 matches over 75. Per gross (144) containers

0

5

2

and so in proportion for any less quantity of containers.

Part II.

Excise.

£

s.

d.

Boxes or other containers—

Containing not more than 10 matches. Per 1,000 containers

0

8

6

Containing more than 10 but not more than 20 matches. Per 1,000 containers

0

17

0

Containing more than 20 but not more than 50 matches. Per gross (144) containers

0

6

3

Containing more than 50 but not more than 75 matches. Per gross (144) containers

0

9

5

For every additional 25 or part of 25 matches over 75. Per gross (144) containers

0

2

2

and so in proportion for any less quantity of containers.