Finance Act, 1975

Table waters.

40.—(1) In this section “the order of 1972” means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 .

(2) The duty of customs imposed by paragraph 5 of the Order of 1972 on—

(a) the goods of tariff heading number 22.02 and of tariff code numbers 2201-227, 2207-321, 2207-474 and 2207-689 in the Schedule to the Order of 1972, and

(b) the goods of tariff heading number 20.07 in the Schedule to the Order of 1972 which are prepared for consumption as a beverage without dilution,

shall be varied, as on and from the 16th day of January, 1975, by the addition of the sum of £0·0257 to each of the rates of such duty chargeable immediately before that date.

(3) The duty of excise imposed by section 4 of the Finance (New Duties) Act, 1916 , as varied by section 14 of the Finance Act, 1966 , and paragraph 20 of the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970 , shall be further varied, as on and from the 16th day of January, 1975, by the addition of the sum of £0·0257 to the rate of duty chargeable immediately before that date.