Finance Act, 1966
|
Table waters. |
14.—(1) The duties of customs imposed at the rate of 1s. 4d. per gallon (whether as an additional duty or not) by paragraph 5 of and mentioned at tariff heading numbers 20.07(A), 22.01(A), 22.02(A), 22.02(B) and 22.07 (D)(2) in the Schedule to the
Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962
, shall be varied, as on and from the 10th day of March, 1966, by the substitution in the third, fourth and fifth columns of the Schedule at the said tariff heading numbers of “1s 9 | |
(2) The duties of excise on table waters imposed by
section 4
of the
Finance (New Duties) Act, 1916
, shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the rate of 1s. 5 | ||
(3) (a) This subsection applies to goods liable to the duties of customs mentioned in subsection (1) of this section which were manufactured in, and consigned from, the United Kingdom and in respect of which at least twenty-five per cent, of their value is the result of labour within the United Kingdom. | ||
(b) The duties of customs mentioned in subsection (1) of this section shall, as on and from the 1st day of July, 1966, be charged, levied and paid on goods to which this subsection applies at the rate of 1s. 9 | ||
(c) The provisions of paragraphs (a), (b) and (c) of Regulation 5 of the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1962 , shall apply for the purposes of paragraph (a) of this subsection. | ||
(d) In this subsection “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. |
d.” for “1s.4d.”.
d. the gallon in lieu of the rate specified in
d. the gallon in lieu of the rate of 1s. 9
d. the gallon chargeable under subsection (1) of this section.