Finance Act 1972

56 Spirits and mechanical lighters (Kennedy round reductions)

(1) The following provisions of this section (which, in pursuance of the international obligations of the United Kingdom, reduce certain rates of customs duties) shall have effect as from 8th August 1972.

(2) For Table 1 in Schedule 1 to the [1964 c. 49.] Finance Act 1964 (rates of customs and excise duties on spirits other than imported perfumed spirits) as substituted by section 1(2) of the [1969 c. 32.] Finance Act 1969 there shall be substituted the Table set out in Schedule 8 to this Act.

(3) The duty of customs charged on mechanical lighters by section 6 of the [1928 c. 17.] Finance Act 1928 shall be charged (except where, by virtue of section 3 of the [1963 c. 25.] Finance Act 1963 (E.F.T.A.) or section 3 of the [1968 c. 44.] Finance Act 1968 (Republic of Ireland) it is charged at the corresponding rates of excise duty) at the rate of 32½ p or, in the case of gas lighters within the meaning of section 8 of the [1949 c. 47.] Finance Act 1949, 22½ p, a lighter, instead of at the rates specified in subsection (1) of that section.