Finance Act, 1940

Termination of certain customs duties.

21.—(1) The several duties mentioned in the third column of the Fourth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Schedule shall not be charged or levied on any articles imported on or after the 9th day of May, 1940.

(2) Notwithstanding anything contained in section 16 of the Finance Act, 1938 (No. 25 of 1938), or this section or at reference number 7 in the Fourth Schedule to this Act, the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act shall continue to be charged, levied, and paid in like manner as immediately before the 9th day of May, 1940.

(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.