Finance (No. 2) Act 1915

11 Additional medicine duties

(1) In addition to the duties of Excise payable under the [42 Geo. 3. c. 56.] Medicines Stamp Act, 1802, the [44 Geo. 3. c. 98.] Stamp Act, 1804, and the [52 Geo. 3. c. 150.] Medicines Stamp Act, 1812, and any Act amending those Acts, there shall be charged, levied, and paid, as from the twentieth day of October, nineteen hundred and fifteen, until the first day of August, nineteen hundred and sixteen, additional duties of an amount equal in each case to that payable under the said Acts.

(2) There shall be charged, levied, and paid in respect of any medicine liable to duty under the said Acts, and on which that duty has been paid before the twenty-first day of October, nineteen hundred and fifteen, on the first sale thereof on or after that date, an Excise duty of an amount equal to the amount of duty originally paid; and if any person sells any medicine liable to the duty payable under this provision without paying the duty, he shall be liable to an Excise penalty of twenty pounds.