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Finance Act 1900
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6Addition to excise duty on beer
In addition to the duty of excise payable in respect of beer brewed in the United Kingdom there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid—
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of one shilling,
and in addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship's stores there shall be allowed and paid in respect of beer brewed in the United Kingdom, between the fifth day of March nineteen hundred and the first day of August nineteen hundred and one—
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of one shilling,
and so as to both duty and drawback in proportion for any difference in quantity or gravity.
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