8Surcharges and rebates under s. 9 of Finance Act 1961
(1)The period after which orders of the Treasury under section 9 of the Finance Act 1961 may not be made or continue in force (which by section 1(1) of the Finance Act 1963 was extended until the end of August 1964) shall extend until the end of August 1965 or such later date as Parliament may hereafter determine.
(2)For the purposes of the following provisions of this section the duties to which the said section 9 applies shall be divided into five groups, namely—
(a)duties of customs or excise chargeable in respect of tobacco,
(b)duties of customs or excise chargeable in respect of spirits (other than power methylated spirits), beer, wine and British wine,
(c)duties of customs or excise chargeable in respect of hydrocarbon oils, petrol substitutes and power methylated spirits,
(d)purchase tax,
(e)all other duties.
(3)An order under the said section 9 made after the passing of this Act may apply to the duties within one or more of the said groups without applying to the duties within the remainder of those groups and may (subject to the limit of ten per cent. imposed by subsection (2) of the said section 9) prescribe a different percentage, by way of addition or deduction, as respects different groups.
(4)The percentage prescribed, by way of addition or deduction, as respects a group shall apply to any drawback connected with the duties within the group, but not to any drawback connected with other duties.
(5)Neither the power conferred by subsection (3) of this section, nor that power when taken with the power of varying orders conferred by paragraph 1 of Schedule 3 to the Finance Act 1961, shall be taken as authorising the making of an order which does not apply uniformly to all the duties within one group or the making of an order the effect of which is that a percentage by way of addition is prescribed as respects one or more groups of duties, and a percentage by way of deduction is prescribed as respects some other group of duties, but this subsection shall not be taken as affecting paragraph 3 of Schedule 3 to the Finance Act 1961 (under which an order may be made so as to come into operation at different times of the day for different duties).
(6)In the case of an order made after the passing of this Act other than an order which, as respects all or any of the groups of duties.—
(a)prescribes a percentage by way of addition to duty, or increases a percentage so prescribed, or
(b)withdraws, or reduces, a percentage prescribed by way of deduction from duty,
in reckoning the period of twenty-one days specified in paragraph 2(2) of Schedule 3 to the Finance Act 1961 (orders to cease to have effect unless approved by the Commons House), no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the Commons House is adjourned for more than four days.
(7)In this section " duty " has the same meaning as in section 9 of the Finance Act 1961 and " drawback" includes any rebate or allowance.