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Section 1.
Specific gravity of worts before fermentation | Rates | |||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Excise duty | Excise drawback | Preferential customs duty | Full customs duty | Drawback on preferential customs duty | Drawback on full customs duty | |||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | ||||||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
1030 degrees or less. | 5 | 11 | 9 ½ | 5 | 11 | 11 ½ | 5 | 12 | 2 ½ | 6 | 12 | 2 ½ | 5 | 11 | 11 ½ | 6 | 11 | 11 ½ |
Exceeding 1030 degrees. | 5 | 11 | 9 ½ | 5 | 11 | 11 ½ | 5 | 12 | 2 ½ | 6 | 12 | 2 ½ | 5 | 11 | 11 ½ | 6 | 11 | 11 ½ |
and 6s. 7½d. for each additional degree. | and 6s. 7 ½ d. for each additional degree. | and 6s. 7 ½ d. for each additional degree. | and 6s. 7 ½ d. for each additional degree. | and 6s. 7 ½ d. for each additional degree. | and 6s. 7 ½ d. for each additional degree. |
1As 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.
2The 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.
3The 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, less threepence for every 36 gallons.
Specific gravity of worts before fermentation | Rates | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Excise duty | Excise drawback | Customs duty | Customs drawback | |||||||||
1 | 2 | 3 | 4 | 5 | ||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s | d. | |
1200 degrees | 11 | 15 | 7 | 11 | 15 | 9 | 11 | 16 | 0 | 11 | 15 | 9 |
Exceeding 1200 degrees. | 11 | 15 | 7 | 11 | 15 | 9 | 11 | 16 | 0 | 11 | 15 | 9 |
and 1s. 5d. for each additional degree. | and 1s. 5d. for each additional degree. | and 1s. 5d. for each additional degree. | and 1s. 5d. for each additional degree. |
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