Charge of excise dutyU.K.
36 Beer: charge of excise duty.U.K.
There shall be charged on beer—
(a)imported into the United Kingdom; or
(b)brewed in the United Kingdom,
a duty of excise [F1at the rate of [F2£0.97] per hectolitre for every degree by which the original gravity of the beer exceeds 1000 degrees].
Textual Amendments
F1Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 1(1)(b)(6)
F2 “£0.97” substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 1(2)(5)