Finance Act 1932

Section 2.

FIRST SCHEDULE Customs Duties on Colonial Sugar, Molasses, &c

1. Sugar

Article.	Rates of Duty.
	In the case of sugar accompanied by a quota certificate.		In any other case.
In the foregoing table the expression " quota certificate " means a certificate issued by the Secretary of State certifying that the sugar in question forms part of the quantity of sugar which may be imported from the colonies and other countries to which section two of this Act applies at the lower of the rates of duty chargeable in respect of such sugar:
Provided that the quantity of sugar in respect of which quota certificates are issued shall not in the financial year ending the thirty-first day of March, nineteen hundred and thirty-three, exceed two hundred and seventy-five thousand tons, and shall not in any subsequent year during which section two of this Act remains in force exceed such a quantity as may be fixed by the Treasury after consultation with the Secretary of State.
	s.	d.	s.	d.
Sugar of a polarisation exceeding 99 degrees - - - - the cwt	3	6.5	4	8.2
Sugar of a polarisation exceeding 98 but not exceeding 99 degrees - the cwt	2	7.2	3	8.2
Sugar of a polarisation not exceeding 76 degrees - the cwt	1	4.2	1	10.8
Sugar of a polarisation exceeding—
76° but not exceeding 77 - the cwt.	1	4.4	1	11.2
77° but not exceeding 78°	1	5.0	2	0.0
78° but not exceeding 79°	1	5.5	2	0.8
79° but not exceeding 80°	1	6.0	2	1.5
80° but not exceeding 81°	1	6.6	2	2.3
81° but not exceeding 82°	1	7.1	2	3.0
82° but not exceeding 83°	1	7.6	2	3.8
83° but not exceeding 84°	1	8.2	2	4.6
84° but not exceeding 85°	1	8.8	2	5.4
85° but not exceeding 86°	1	9.4	2	6.3
86° but not exceeding 87°	1	10.0	2	7.1
87° but not exceeding 88°	1	10.7	2	8.1
88° but not exceeding 89°	1	11.3	2	9.0
89° but not exceeding 90°	2	0.1	2	10.1
90° but not exceeding 91°	2	0.9	2	11.3
91° but not exceeding 92°	2	1.7	3	0.4
92° but not exceeding 93°	2	2.5	3	1.5
93° but not exceeding 94°	2	3.2	3	2.6
94° but not exceeding 95°	2	4.0	3	3.7
95° but not exceeding 96°	2	4.8	3	4.8
96° but not exceeding 97°	2	5.7	3	6.0
97° but not exceeding 98°	2	6.5	3	7.1

2. Molasses, &c

Articles.		Rate of duty.
		s.	d.
Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope), if the sweetening matter contained therein—
amounts to 70 per cent. or upwards	the cwt.	3	0
exceeds 50 per cent. but does not amount to 70 per cent	the cwt.	2	2
does not exceed 50 per cent.	the cwt.	1	0 ½
Glucose—
Solid	the cwt.	3	0
Liquid	the cwt.	2	2
Saccharin (including substances of alike nature or use)	the cwt.	1	6 ½

Section 3.

SECOND SCHEDULE Excise Duties on Sugar, Molasses, &c

1. Sugar

Article.		Rate of duty.
		s.	d.
Sugar of a polarisation exceeding 99 degrees	the cwt.	4	7
Sugar of a polarisation exceeding 98 but not exceeding 99 degrees		3	7.1
Sugar of a polarisation not exceeding 76		1	10.2
Sugar of a polarisation exceeding—
76 degrees but not exceeding 77 degrees	the cwt.	1	10.6
77 degrees but not exceeding 78 degrees		1	11.4
78 degrees but not exceeding 79 degrees		2	0.1
79 degrees but not exceeding 80 degrees		2	0.9
80 degrees but not exceeding 81 degrees		2	1.6
81 degrees but not exceeding 82 degrees		2	2.3
82 degrees but not exceeding 83 degrees		2	3.1
83 degrees but not exceeding 84 degrees		2	3.9
84 degrees but not exceeding 85 degrees		2	4.7
85 degrees but not exceeding 86 degrees		2	5.5
86 degrees but not exceeding 87 degrees		2	6.3
87 degrees but not exceeding 88 degrees		2	7.3
88 degrees but not exceeding 89 degrees		2	8.2
89 degrees but not exceeding 90 degrees		2	9.3
90 degrees but not exceeding 91 degrees		2	10.4
91 degrees but not exceeding 92 degrees		2	11.5
92 degrees but not exceeding 93 degrees		3	0.6
93 degrees but not exceeding 94 degrees		3	1.6
94 degrees but not exceeding 95 degrees		3	2.7
95 degrees but not exceeding 96 degrees		3	3.8
96 degrees but not exceeding 97 degrees		3	4.9
97 degrees but not exceeding 98 degrees		3	6.0

2. Molasses,&c

Article.		Rates of Duty.
Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope), if the sweetening matter contained therein—		s.	d.
amounts to 70.per cent. or upwards	the cwt.	2	11
exceeds 50 per cent. but does not amount to 70 per cent	the cwt.	2	1 ½
does not exceed 50 per cent.	the cwt.	1	O ½
Glucose—
Solid	the cwt.	2	11
Liquid	the cwt.	2	1 ½
Saccharin (including substances of a like nature or use)	the oz.	1	6

Section 4.

THIRD SCHEDULE Scales of Drawback on certain Sugar and Molasses

1. SCALE APPLICABLE IN THE CASE OF SUGAR.

Degree of Polarisation.	Rate or amount of drawback.
( Of a polarisation exceeding 99 degrees.	Where the rate of duty paid was 4s. 8 2d., 3s. 6.5d. or 4s. 7d. the cwt., a drawback at the same rate as the duty paid.
	Where a customs duty was paid on the higher scale at a rate less than 4s. 8.2d. the cwt., a drawback at the rate of 3s. 10.9d. the cwt.
	1 Where a customs duty was paid on the lower scale at a rate less than 3s. 6.5d. the cwt., a drawback at the rate of 2s. 9.2d. the cwt.
	Where an excise duty was paid at a rate less than 4s. 7d. the cwt., a drawback at the rate of 3s. 9 2/3 d. the cwt.
{ Of a polarisation not exceeding 99 degrees.	Where a customs duty was paid on the lower or higher scale, a drawback equal to the duty chargeable on sugar of the like polarisation in accordance with the scale on which duty was paid.
	Where an excise duty was paid, a drawback equal to the excise duty chargeable on sugar of the like polarisation.

2. SCALE APPLICABLE IN THE CASE OF MOLASSES.

Nature of Molasses.	Amount of Drawback.
	Where Customs Duty paid on Higher Scale.		Where Customs Duty paid on Lower Scale.		Where Excise Duty paid.
	s.	d.	s.	d.	s.	d.
If containing not more than 50 per cent. of sweetening matter and weighing not less than 14 pounds to the gallon.	0	11	0	8	0	11
If containing more than 50 per cent. but not more than 60 per cent. of sweetening matter.	1	4 ½	1	0	1	4 ½
If containing more than 60 per cent. but not more than 70 per cent. of sweetening matter.	1	10 ½	1	4	1	10
If containing more than 70 per cent. but not more than 80 per cent. of sweetening matter.	2	6 ½	1	9 ½	2	6
If containing more than 80 per cent. of sweetening matter.	2	11	2	0 ½	2	10

In this Schedule—

• The expression " the lower scale " means the scale of duties chargeable under the First Schedule to this Act in the case of sugar accompanied by a quota certificate;

• The expression " the higher scale " means the scale of duties chargeable under the First Schedule to this Act in the case of sugar not accompanied by a quota certificate.