Finance (No. 2) Act 1964
CH. 92
3
PART II
(2) Duty under this section chargeable on any goods shall be chargeable in addition to any other duty of customs for the time being chargeable thereon and, notwithstanding the pro-
isions of section 3(1) of the Import Duties Act 1958 or of any 1958 c. 6.
her provision contained in an Act other than this Act, the charge of duty under this section shall not affect liability to customs duty chargeable under any other enactment or the amount of any such duty.
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(3) Without prejudice to the last foregoing subsection, the definition of revenue duty" in Article 2(4) of the Import S.I. 1961/403. Duties (General) (No. 3) Order 1961 (under which duty under the Import Duties Act 1958 is, in certain cases, only charge- able so far as the relevant rate of duty exceeds the revenue duty) shall not include duty under this section.
(4) The charge of duty under this section shall not affect liability to purchase tax under Group 35 in Part I of Schedule 1
to the Purchase Tax Act 1963 (which charges manufactured 1963 c. 9. beverages but excludes those chargeable with any duty of customs specifically charged on spirits, beer, or wine and pre- parations thereof).
(5) Section 259 of the Customs and Excise Act 1952 (duties 1952 c. 44. in respect of dutiable parts or ingredients) shall not have effect in relation to duty under this section.
(6) Duty under this section in respect of goods entered for warehousing shall become chargeable at the time when, under section 28(2) of the Customs and Excise Act 1952, the goods are so entered for warehousing; and, so far as relates to duty under this section-
(a) section 34(2)(a) of that Act (incidence of duty) shall apply to goods so entered for warehousing as if they the were goods entered for home use, and to exclusion of section 88 and section 34(2)(b) of that Act (under which the incidence of duty is in general deter- mined as at the time of removal from warehouse), and (b) section 196 of that Act (time of payment of duty on hydrocarbon oils removed to a refinery), and section
6(1)(2) of the Finance Act 1964 (delivery of hydro- 1964 c. 49. carbon oils for home use without payment of duty),
shall not apply.
(7) Section 9 of the Finance Act 1961 (power to introduce 1961 c. 36. surcharges or rebates in respect of customs and excise duties) shall not apply to duty under this section.
(8) For the purposes of section 10 of the Finance Act 1901 1901 c. 7. (under which the burden of a new duty imposed on a seller under a contract made before the new duty takes effect may, in the absence of agreement to the contrary, be transferred to the