(2) In lieu of the duties of excise charged on matches under section 8 of “The Finance Act, 1927,”([1]) there shall be charged on matches manufactured in the United Kingdom duties of excise at the rates specified in part II of the fourth schedule to this Act.
(3) Sub-sections (4) and (5) of section 3 of “The Finance (New Duties) Act, 1916,”([2]) shall apply for the purpose of the duties charged under this section as they were applied by the said sections 4 and 8 for the purpose of the duties charged under those sections respectively.
(4) This section shall be deemed to have had effect as from the 29th day of April, 1940.
5.—(1) The rate of the duty of customs charged under section 6 of “The Finance Act, 1928,”([3]) on the importation into the United Kingdom of any mechanical lighter, and of any component part of a mechanical lighter other than a flint, shall be increased to 3s. 6d.
(2) The rate of the duty of excise charged under the said section 6 on every mechanical lighter manufactured in the United Kingdom which is complete, or which could be made complete by the addition of a flint, and on every mechanical lighter sent out in an incomplete state from the premises of a manufacturer of mechanical lighters shall be increased to 2s. 6d
(3) This section shall be deemed to have had effect as from the 29th day of April, 1940.
6. Sub-section (1) of section 7 of “The Finance Act 1926”([4]) (which, as extended by section 8 of “ The Finance Act, 1938,([5]) provides for the stabilisation of rates of Imperial preference, in the case of the duties of customs chargeable on sugar, molasses, glucose and saccharin, during a period ending on the 19th day of August, 1940), shall, in so far as it relates to the said duties, have effect as if the said period were extended so as to expire on the 31st day of August, 1942.
7.—(1) Drawback of any duty paid under part I of “The Safeguarding of Industries Act, 1921,”([6]) may be allowed under the second schedule to “The Import Duties Act, 1932.”([7])
