3 Meaning of and method of ascertaining gravity of liquids.U.K.
(1)For the purposes of the Customs and Excise Acts 1979—
(a)“gravity”, in relation to any liquid, means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed as at [F120_C];
(b)where the gravity of any liquid is expressed as a number of degrees that number shall be the said ratio multiplied by 1,000; and
(c)“original gravity”, in relation to any liquid in which fermentation has taken place, means its gravity before fermentation.
(2)The gravity of any liquid at any time shall be ascertained by such means as the Commissioners may approve, and the gravity so ascertained shall be deemed to be the true gravity of the liquid.
(3)F2. . ., where for any purposes of the Customs and Excise Acts 1979 it is necessary to ascertain the original gravity of worts in which fermentation has commenced or of any liquid produced from such worts, that gravity shall be determined in such manner as the Commissioners may by regulations prescribe.
(4)Different regulations may be made under subsection (3) above in relation to different liquids.
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subordinate Legislation Made
P1S. 3: ss. 2, 13 and 15 (with s. 3) power exercised (11.11.1991) by S.I.1991/2564
For previous exercises of power see Index to Government Orders
Textual Amendments
F1Words substituted by S.I. 1979/241, art. 7
F2Words in s. 3(3) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 4(a), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F3S. 3(5) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 4(b), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.