Finance (No. 2) Act 1931

2 Increased duties and drawbacks on tobacco

(1) As from the eleventh day of September, nineteen hundred and thirty-one, in lieu of the Customs duties theretofore payable on tobacco there shall, subject to the provisions of section eight of the [9 & 10 Geo. 5. c. 32.] Finance Act, 1919, be charged on tobacco imported into the United Kingdom the duties specified in Part I of the First Schedule to this Act.

(2) As from the date aforesaid there shall in lieu of the Excise duties theretofore payable on tobacco be charged on tobacco grown in the United Kingdom the duties specified in Part II of the First Schedule to this Act.

(3) The drawback allowed under section one of the [26 & 27 Vict. c. 7.] Manufactured Tobacco Act, 1863, on tobacco exported from the United Kingdom or deposited in a bonded or King's warehouse shall, in cases where it is shown that the duties charged by this section have been paid, be allowed at the rates set out in Part III of the First Schedule to this Act instead .of at the rates set out in Part III of the Second Schedule to the [17 & 18 Geo. 5. c. 10.] Finance Act, 1927, but subject to the provisions affecting allowance of drawback contained in the Schedule to the [4 Edw. 7. c. 7.] Finance Act, 1904.