Special duty of customs adds an additional levy to specified customs duties; temporary provision with savings for prior acts. Imposes a special duty of customs as an addition to customs duties specified in the First Schedule to the Tariff Act (including that Schedule as amended ... Summary
Special duty of customs adds an additional levy to specified customs duties; temporary provision with savings for prior acts.
Imposes a special duty of customs as an addition to customs duties specified in the First Schedule to the Tariff Act (including that Schedule as amended or read with operative notifications), with the proviso that duties chargeable under section 2A of the Tariff Act or section 30 of the Finance Act are excluded when computing the total amount chargeable; the provision is temporary and ceases after 31 March 1971 subject to a saving for prior acts and application of section 6 of the General Clauses Act.
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