Finance Act 1928

PART II

A.—DRAWBACKS.

Drawback shall be payable in the following cases :—

1 On the export or on the shipment, or deposit in a bonded warehouse, for use as ships' stores of any sugar, molasses, glucose, or saccharin produced in the United Kingdom or on the deposit in a bonded warehouse for export of sugar or molasses produced in the United Kingdom.

2 On the quantity of sugar, molasses or glucose (wherever produced) used in the brewing of beer which is deposited in a bonded warehouse for export.

3 On the quantity of sugar, molasses, glucose, or saccharin (wherever produced) which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation in the United Kingdom of goods (other than beer) exported or shipped or deposited in a bonded warehouse for use as ships' stores.

4 On molasses produced in the United Kingdom which is delivered to a licensed distiller for use in the manufacture of spirits or yeast, or to a person for use in the manufacture of yeast in premises used solely for that purpose.

5 On the deposit of sugar or glucose produced in the United Kingdom in a warehouse approved by the Commissioners under section two of the [26 & 27 Vict. c. 7.] Manufactured Tobacco Act, 1863, for the manufacture of cavendish or negrohead.

AMOUNT OR RATE OF DRAWBACK.

1 In the case of sugar produced in the United Kingdom from material on which duty has been paid, drawback shall be paid in accordance with the scale set out in Table 1 in this Part of this Schedule.

2 In the case of molasses produced in the United Kingdom from material on which duty has been paid, drawback shall be paid in accordance with the scale set out in Table 2 in this Part of this Schedule.

3 In the case of imported molasses on which duty has been paid, the drawback shall be an amount equal to the duty chargeable on the importation of the like goods.

4 In any other case, the drawback shall be an amount equal to the duty paid.

TABLE 1.

SCALE APPLICABLE IN CASE OF SUGAR.

Nature of Sugar.	Degree of Polarisation.	Rate or Amount of Drawback.
Sugar produced from material on which the full duties of customs have been paid.	{ Of a polarisation not exceeding 98°.	{ Where the rate of duty paid was 11s. 8d. the cwt. a drawback at the rate of 11s. 8d. the cwt.
		{ Where a rate of duty less than 11s. 8d. the cwt was paid, a drawback at the rate of 9s. 4d the cwt.
	{ Of a polarisation exceeding 98°.	A drawback equal to the duty chargeable on sugar of the like polarisation.
Sugar produced from material on which a preferential rate of customs duty or an excise duty has been paid.	{ Of a polarisation not exceeding 99°.	{ Where the rate of duty paid was 5s. 10d. the cwt., a drawback at the rate of 5s. 10d. the cwt.
		{ Where a rate of duty less than 5s. 10d. the cwt was paid, a drawback at the rate of 5s. 0 ⅔d. the cwt.
	{ Of a polarisation exceeding 99°.	A drawback equal to the duty chargeable on sugar of the like polarisation.

TABLE 2.

SCALE APPLICABLE IN CASE OF MOLASSES.

Nature of Molasses.	Amount of Drawback.
	Produced from Material on which the full Customs Duty has been paid.		Produced from Material on which Customs Duty at a Preferential Rate or Excise Duty has been paid.
	s.	d.	s.	d.
If containing not more than 50 per cent. of sweetening matter and weighing not less than fourteen pounds to the gallon -the cwt.	2	3	1	2 ½
If containing more than 50 per cent. but not more than 60 per cent. of sweetening matter - the cwt.	3	4 ½	1	9 ½
If containing more than 60 per cent. but not more than 70 per cent. of sweetening matter - the cwt.	4	6	2	5
If containing more than 70 per cent. but not more than 80 per cent. of sweetening matter - the cwt.	6	2	3	4
If containing more than 80 per cent. of sweetening matter - the cwt.	7	0	3	9 ½

B. ALLOWANCES ON MOLASSES.

Allowances shall be made in respect of molasses produced in the United Kingdom and used solely for the purpose of food for stock in accordance with the following provisions:—

Nature of Molasses.	Amount of Allowance.
(1) Molasses produced from material on which duty has been paid.	An amount equal to the drawback payable on the exportation of the like article.
(2) Molasses on which an excise duty has been paid.	An amount equal to the duty paid.