PART ICustoms and Excise
1Increased excise duty on beer
1
In lieu of the duty of excise payable in respect of beer brewed in the United Kingdom there shall, as from the fifteenth day of April, nineteen hundred and thirty, be charged, levied, and paid the following duty (that is to say):—
£ | s. | d. | |
|---|---|---|---|
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees | 5 | 3 | 0 |
and in lieu of the drawback of excise payable in respect of beer exported from the United Kingdom, as merchandise or for use as ship's stores, there shall be allowed and paid in respect of beer on which it is shown that the increased excise duty charged by this Act has been paid a drawback calculated according to the original gravity thereof (that is to say):—
£ | s. | d. | |
|---|---|---|---|
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees the drawback of | 5 | 3 | 3 |
and so, as to both duty and drawback, in proportion for any difference in quantity or gravity.
2
Nothing in this section shall affect the provisions of section seven of the [15 & 16 Geo. 5. c. 36.] Finance Act, 1925, with respect to the additional excise drawback to be allowed in respect of beer under the said section.