Finance Act, 1928

Alteration of duties on sugar.

21.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall be charged, levied, and paid as on and from the 26th day of April, 1928, the duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Second Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925).

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall as on and from the 26th day of April, 1928, be charged, levied, and paid the duties specified in the third column of Part I of the Second Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925).

(3) The duty imposed by this section shall not be charged or levied in respect of sugar or molasses made from beet grown in Saorstát Eireann, and the provisions of section 6 (except sub-section (1) thereof) of the Finance Act, 1922 , shall apply and have effect subject to the following modifications, that is to say:—

(a) the word “non-dutiable” shall mean exempted by this sub-section from the duty imposed by this section, and

(b) the expression “Saorstát Eireann” shall be substituted for the expression “Great Britain or Ireland.”