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Finance Act 1960

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This is the original version (as it was originally enacted).

5Tobacco

(1)Each of the rates of the duties of customs and excise on tobacco shall be increased by three shillings and fourpence per pound ; and accordingly Parts I and II of the First Schedule to the Finance Act, 1956, shall have effect as if for each of the rates specified therein there were specified a rate increased as aforesaid.

(2)In the case of tobacco in respect of which it is shown to the satisfaction of the Commissioners that the increased duty chargeable by virtue of the foregoing subsection has been paid, Part III of the said First Schedule (which specifies the rates of drawback on tobacco) shall have effect as if each of the rates specified therein were increased as aforesaid.

(3)This section shall have effect as from the fifth day of April, nineteen hundred and sixty.

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