Finance Act, 1918

Increased duties on matches.

10.(1) In addition to the duties of Customs payable on matches imported into Great Britain or Ireland there shall, as from the twenty-third day of April, nineteen hundred and eighteen, be charged, levied, and paid an additional duty at the rate of one shilling and eightpence for every ten thousand matches so imported.

(2) In addition to the duties of Excise now payable on matches made in Great Britain or Ireland there shall, as from the twenty-third day of April, nineteen hundred and eighteen, be charged, levied, and paid an additional duty at the rate of one shilling and eightpence for every ten thousand matches so made, and so in proportion for any less quantity.