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Part ICUSTOMS AND EXCISE

2Spirits

(1)The duties of customs charged on spirits under subsection (1) of section three of the Finance Act, 1920, in addition to the duties specified in Part II of the First Schedule to that Act shall be charged at the increased rates specified in the Second Schedule to this Act; and accordingly the said subsection (1) shall have effect as if the said Schedule to this Act were substituted for Part I of the First Schedule to that Act.

(2)The rate of the duty of excise charged on spirits under subsection (2) of section three of the Finance Act, 1920, in addition to the duties specified in Part III of the First Schedule to that Act shall be increased to six pounds, seventeen shillings and sixpence per gallon computed at proof ; and accordingly the said subsection (2) shall have effect as if for the words " four pounds, seventeen shillings and sixpence " there were substituted the words

six pounds, seventeen shillings and sixpence.

(3)This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.