Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section four of the [3 & 4 Geo. 6. c. 48.] Finance (No. 2) Act, 1940 (which imposes duties of customs and excise in respect of tobacco) shall have effect as if Parts I and II of the Fourth Schedule to this Act were respectively substituted for Parts I and II of the Third Schedule to that Act.
(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 this section has been paid, the provisions of the said section four relating to drawback shall have effect as if Part III of the Fourth Schedule to this Act were substituted for Part III of the Third Schedule to that Act.
(3)Subsection (1) of section seven of the [16 & 17 Geo. 5. c. 22.] Finance Act, 1926 (which, as amended by section four of the [22 & 23 Geo. 5. c. 53.] Ottawa Agreements Act, 1932, provides, inter alia, for the stabilisation of rates of Imperial preference on tobacco for a period expiring on the nineteenth day of August, nineteen hundred and forty-two) shall, in relation to the duties of customs charged on tobacco, have effect as if the said period were extended so as to expire at the end of April, nineteen hundred and forty-three, or such earlier date as Parliament may hereafter determine.
(4)This section shall be deemed to have had effect as from the fifteenth day of April, nineteen hundred and forty-two.
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