Finance Act 1933

8 Increase of excise duty on British sparkling wines.

(1) The excise duty on sweets charged under section six of the Finance Act, 1927, shall, in the case of sparkling sweets, be at the rate of seven shillings and six pence instead of one shilling and six pence for every gallon, and the said duty shall be charged on sweets sent out from the premises of a person who has rendered the sweets sparkling as well as on sweets sent out from the premises of a maker of sweets for sale.

(2) If, in the case of sweets which are sent out from the premises of a person who has rendered the sweets sparkling, it is shown to the satisfaction of the Commissioners that a duty of one shilling and six pence per gallon has been paid, the duty charged under this section shall be reduced by the amount of the duty so paid.

(3) The power of the Commissioners to make regulations under subsection (2) of section six of the Finance Act, 1927, shall include power to make regulations for securing and collecting duty payable under this section, for prohibiting any person from rendering sweets sparkling unless he is acting under the authority of a licence granted by the Commissioners, and for applying to the rendering of sweets sparkling the provisions of any enactment relating to the brewing of beer.

(4) This section shall be deemed to have had effect as from the twenty-sixth day of April, nineteen hundred and thirty-three.