Revenue Act, 1906

Power to grant licences removing restriction on importation of tobacco in ships under 120 tons.

39 & 40 Vict. c. 36.

6. The Commissioners of Customs may grant a licence in respect of any ship of less than one hundred and twenty tons burden, relaxing as respects that ship the provisions of section forty-two of the Customs Consolidation Act, 1876, which forbid the importation and bringing into the United Kingdom of tobacco, cigars, cigarillos, or cigarettes, and snuff in such a ship, and may attach to the licence such conditions as they think fit to impose, and the prohibition shall not extend in respect of any ship so licensed so long as the licence continues, and so long as the conditions (if any) attached to the licence are complied with.