Motion made, and Question,
That, as from 1st April 1973, the duties of customs and excise charged on mechanical lighters by section 6 of the Finance Act 1928 shall, instead of being charged at the rates specified in section 8 of the Finance Act 1949 and section 56(3) of the Finance Act 1972, be charged at the rates shown in the Table below; but no duty shall be chargeable under section 6 of the Act of 1928 on a gas lighter, that is to say a mechanical lighter which is shown to the satisfaction of the Commissioner of Customs and Excise to be constructed solely for the purpose of igniting gas for domestic use.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
§ country and 'Full' indicates other goods.—[Mr. Barber.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.