Silk Duties (Termination of Excise Drawback) Order, 1950

JurisdictionUK Non-devolved
CitationSI 1950/664
Year1950

1950 No. 664

The Silk Duties (Termination of Excise Drawback) Order, 1950

25thApril 1950

26thApril 1950

1stJune 1950

Whereas the Treasury, after consultation with the Board of Trade, think it expedient to make such provision as is hereinafter contained in relation to drawbacks of the silk and artificial silk duties:

Now, therefore, the Lords Commissioners of His Majesty's Treasury by virtue of the powers conferred on them by section nine of the Finance Act, 1933(a), and section one of the Import Duties (Emergency Provisions) Act, 1939(b), and of all other powers enabling them in that behalf hereby make the following Order:—

1.—(1) No excise drawback shall be payable under section five of the Finance Act, 1925(c), and customs drawback shall only be allowed under section four of that Act in respect of such quantity of material as is shown to the satisfaction of the Commissioners of Customs and Excise to be duty-paid under the said section four.

(2) Part II of the Second Schedule to the said Act (which, as amended by the Orders hereafter mentioned in this Order, sets out the drawbacks under the said sections four and five) shall have effect subject to the following amendments (being amendments consequential on paragraph (1) of this Article), that is to say—

(a) for paragraph 1 there shall be substituted, subject to Part II of the First Schedule to this Order, the paragraph set out in Part I of the said First Schedule; and

(b) in paragraph 3 (as amended by the Silk Duties (No. 1) Order, 1934(d),) there shall be substituted, for the reference in sub-paragraph (a) to the said paragraph 1 as amended by the Finance Act, 1926(e), a reference to the paragraph substituted by this Order.

(3) Subsection (1) of section five of the Finance Act, 1925, and, to the extent mentioned in the third column of the Second Schedule to this Order, the Orders mentioned in that Schedule are hereby repealed.

2.—(1) This Order may be cited as the Silk Duties (Termination of Excise Drawback) Order, 1950.

(2) The Interpretation Act, 1889(f), shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.

(a) 23 & 24 Geo. 5. c. 19.

(b) 2 & 3 Geo. 6. c. 97.

(c) 15 & 16 Geo. 5. c. 36.

(d) S.R. & O. 1934 (No. 653) I, p. 421.

(e) 16 & 17 Geo. 5. c. 22.

(f) 52 & 53 Vict. c. 63.

(3) This Order shall come into operation on the 1st day of June, nineteen hundred and fifty, and shall not affect any drawback payable in respect of...

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