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Finance Act 1899

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This is the original version (as it was originally enacted).

PART ICustoms

1Duty on tea

The duty of Customs now payable on tea shall continue to be charged, levied, and paid, on and after the first day of August one thousand eight hundred and ninety-nine until the first day of August one thousand nine hundred, on the importation thereof into Great Britain or Ireland (that is to say):—

  • Tea, the pound, Fourpence.

2Duties on wine

In lieu of the duties of Customs payable on wine imported into Great Britain or Ireland there shall as from the fourteenth day of April one thousand eight hundred and ninety-nine, be charged, levied, and paid the duties following (that is to say):—

£s.d.
Wine—
Not exceeding 30 degrees of proof spirit, the gallon013
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon030
And for every degree, or part of a degree, beyond the highest above charged, an additional duty, the gallon003
Sparkling wine in bottle, an additional duty, the gallon026
Still wine in bottle, an additional duty, the gallon010

In this section—

  • The word " wine " includes lees of wine ;

  • The word " degree " does not include a fraction of the next higher degree.

3Additional duties on spirits

In addition to the duties of Customs payable on spirits imported into Great Britain or Ireland, there shall, as from the thirteenth day of May one thousand eight hundred and ninety-nine, be charged, levied, and paid, the following (that is to say):—

£s.d.
Spirits in bottle, enumerated and tested, and sweetened spirits in bottle, unenumerated and tested, the proof gallon010
Perfumed spirits, liqueurs, cordials, mixtures, and other preparations in bottle, entered in such a manner as to indicate that the strength is not to he tested, the liquid gallon010

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