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Finance Act 1900
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8Amendment and extension of 39 & 40 Vict. c.3G s.20
Section twenty of the [39 & 40 Vict. c. 36, s. 20.] Customs Consolidation Act, 1876 (which has reference to the effect of changes of duty on existing contracts), shall apply to the imposition of new duties as well as to increases, decreases, or repeals, and as so amended shall apply to duties of excise as well as to duties of customs, with the substitution in the case of the excise duty on beer of the time of the charge of the duty for the time of the clearance and delivery from the warehouse.
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