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Finance Act 1950
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PART IIRate of Excise Drawback
| £ | s. | d. | |
|---|---|---|---|
| As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,030 degrees the amount of drawback allowable shall not exceed by more than twopence for every 36 gallons the amount of duty which is shown to the satisfaction of the Commissioners to have been paid. | |||
| For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,030 degrees or less | 7 | 15 | 6 ½ |
| For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,030 degrees— | |||
| 7 | 15 | 6 ½ |
| 6 | 7 ½ | |
| And so in proportion for any less number of gallons. | |||
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