Finance Act 1948

5 Sweets.

(1) The duty of excise on sweets charged under section six of the [17 & 18 Geo. 5. c. 10.] Finance Act, 1927, shall be charged at the rates specified in the Fifth Schedule to this Act instead of at the rates specified in the Fourth Schedule to the [11 & 12 Geo. 6. c. 9.] Finance (No. 2) Act, 1947.

This subsection shall be deemed to have had effect as from the seventh day of April, nineteen hundred and forty-eight.

(2) The Commissioners may, subject to such conditions as they may require, permit the mixing in an approved warehouse of duty-free spirits with sweets in a proportion not exceeding ten gallons of proof spirits to the hundred gallons of sweets, so, however, that the mixture shall not thereby be raised to a greater degree of strength than thirty-two per cent. of such proof spirit.

(3) Sweets delivered for home consumption from a warehouse in which they have been fortified by virtue of the last foregoing subsection shall be deemed, for the purposes of the said duty of excise on sweets, to have been sent out from the premises of the maker of sweets at the time of the delivery.