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Finance Act 1964
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- UK Public General Acts
- 1964 c. 49
- SCHEDULE 2
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Section 2.
SCHEDULE 2Beer (Rates of Customs and Excise Duties and Drawbacks)
| Excise rates (per 36 gallons) | Customs rates (per 36 gallons) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Full | Commonwealth | Convention | ||||||||||
Supplementary Provisions as to Drawbacks As respects beer the worts whereof before fermentation were of a specific gravity of less than 1030 degrees the amount of drawback shall be limited as follows— (a) the amount of excise 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; (b) the amount of customs drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid. | ||||||||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
| 1. Duty | 7 | 7 | 0 | 8 | 7 | 2 | 7 | 7 | 2 | 7 | 7 | 2 |
| 2. Drawback | 7 | 7 | 2 | 8 | 7 | 2 | 7 | 7 | 2 | 7 | 7 | 2 |
| each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1030 degrees, increased by 7s. 3 ½ d. for each additional degree. | ||||||||||||
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