Finance Act, 1897

Packages of tobacco for the purpose of drawback, exportation, or removal.

26 & 27 Vict. c. 7.

39 & 40 Vict. c. 36.

3. The cases or packages of tobacco for the purpose of drawback under section one of the Manufactured Tobacco Act, 1863, as amended by section six of the Finance Act, 1896, and the packages of tobacco for the purpose of exportation or removal under section ninety-five of the Customs Consolidation Act, 1876, shall weigh not less than eighty pounds gross weight or such less weight as the Commissioners of Customs may permit; and accordingly—

(a) the words “weighing not less than eighty pounds gross weight or such less weight as the Commissioners of Customs may permit shall be substituted for for the words containing not less than eighty pounds net weight of such tobacco” in section one of the Manufactured Tobacco Act, 1863,; and

(b) the words “(not being less in any case, if the goods be to “be exported or to be removed to another warehouse, than is required by law on the importation of such goods)” in section ninety-five of the Customs Consolidation Act, 1876, shall not apply to tobacco; and

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Income Tax.

[S. 4 rep. 8 Edw. 7. c. 49 (S.L.R).]