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Finance Act 1939

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This is the original version (as it was originally enacted).

Part IVRates or Drawback

Table 1 Scale applicable in the case of Sugar produced in the United Kingdom from material on which duty has been paid

Nature of Sugar.Rate of Duty Paid.Rate or amount of Drawback.
Sugar of a polarisation exceeding 98° produced from material on which the full duties of customs have been paid.14s. 0d. per cwt.14s. 0d. per cwt.
less than 14s. 0d. per cwt.11s. 8d. per cwt.
Sugar of a polarisation exceeding 99° produced from material on which customs duty at the general preferential rates has been paid.8s. 2d. per cwt.8s. 2d. per cwt.
less than 8s. 2d. per cwt.7s. 4.7d per cwt.
Sugar of a polarisation exceeding 99° produced from material on which customs duty at the certificated colonial rates has been paid.4s. 8.7 d. per cwt.4s. 8-7d. per cwt.
less than 4s. 8.7d. per cwt.3s. 11.4d. per cwt.
Sugar of a polarisation exceeding 99° produced from material on which excise duty has been paid.6s. 11d. per cwt.6s. 11d. per cwt.
less than 6s. 11d. per cwt.6s. 1.7d. per cwt.
Sugar of a polarisation not exceeding 98° produced from material on which the full duties of customs have been paid and sugar of a polarisation not exceeding 99° produced from material on which customs duty at the general preferential rates or the certificated colonial rates, or excise duty has been paid.Any rate of duty.A drawback equal to the duty chargeable on sugar of the like polarisation.

Table 2 Scale applicable in the case of Molasses produced in the United Kingdom from material on which duty has been paid

Amount of Drawback.
Nature of Molasses.Produced from material on which full customs duty has been paid.Produced from material on which customs duty at the general preferential rates has been paid.Produced from material on which customs duty at the certificated colonial rates has been paid.Produced from material on which excise duty has been paid.
Containing more than 80 per cent, of sweetening matter the cwt.8s.9d.5s.6 ½ d.2s11 ½ d4s.7d
Containing more than 70 per cent, but not more than 80 per cent, of sweetening matter - the cwt.7s.8 ½ d4s.10 ½ d2s7 d4s.0 ½ d.
Containing more than 60 per cent, but not more than 70 per cent, of sweetening matter - the cwt.5s.7 ½ d3s.6 ½ d1s10 ½ d.2s.11 ½ d.
Containing more than 50 per cent, but not more than 60 per cent, of sweetening matter - the cwt.4s.2 ½ d2s.7 ½ d1s.5 d2s.2 ½ d
Containing not more than 50 per cent, of sweetening matter and weighing not less than fourteen pounds to the gallon the cwt.2s.9 ½ d1s.9d11 d1s.5 ½ d

In this Part of this Schedule—

(a)the expression " the general preferential rates " means the full rates of duty reduced by the amounts of the general preferential reductions specified in Part I of this Schedule;

(b)the expression " the certificated colonial rates " means the rates of duty specified in Part II of this Schedule.

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