Finance Act 1916

PART I Duties

Article.		Customs Duty.			Excise Duty.
[NOTE.—The charge under this Schedule of a specified amount of duty on a specified weight of any article includes a charge of a proportionately less duty on any less weight of any article so charged]
		£	s.	d.	£	s.	d.
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees	the cwt.	0	14	0	0	11	8
Sugar of a polarisation not exceeding seventy-six degrees	the cwt.	0	6	9	0	5	7
Sugar of a polarisation—
Exceeding 76 and not exceeding 77	the cwt.	0	6	11.3	0	5	9.4
Exceeding 77 and not exceeding 78	the cwt.	0	7	2.0	0	5	11.6
Exceeding 78 and not exceeding 79	the cwt.	0	7	4.7	0	6	1-9
Exceeding 79 and not exceeding 80	the cwt.	0	7	7.3	0	6	4.1
Exceeding 80 and not exceeding 81	the cwt.	0	7	10.0	0	6	6.4
Exceeding 81 and not exceeding 82	the cwt.	0	8	0.7	0	6	8.6
Exceeding 82 and not exceeding 83	the cwt.	0	8	3.4	0	6	10.8
Exceeding 83 and not exceeding 84	the cwt.	0	8	6.4	0	7	1.4
Exceeding 84 and not exceeding 85	the cwt.	0	8	9.5	0	7	3.9
Exceeding 85 and not exceeding 86	the cwt.	0	9	0.5	0	7	6.4
Exceeding 86 and not exceeding 87	the cwt.	0	9	3.5	0	7	8.9
Exceeding 87 and not exceeding 88	the cwt.	0	9	6.9	0	7	11.7
Exceeding 88 and not exceeding 89	the cwt.	0	9	10.2	0	8	2.5
Exceeding 89 and not exceeding 90	the cwt.	0	10	2.3	0	8	5.9
Exceeding 90 and not exceeding 91	the cwt.	0	10	6.3	0	8	9.2
Exceeding 91 and not exceeding 92	the cwt.	0	10	10.3	0	9	0.6
Exceeding 92 and not exceeding 93	the cwt.	0	11	2.4	0	9	4.0
Exceeding 93 and not exceeding 94	the cwt.	0	11	6.4	0	9	7.3
Exceeding 94 and not exceeding 95	the cwt.	0	11	10.4	0	9	10.7
Exceeding 95 and not exceeding 96	the cwt.	0	12	204	0	10	2.0
Exceeding 96 and not exceeding 97	the cwt.	0	12	6.5	0	10	5.4
Exceeding 97 and not exceeding 98	the cwt.	0	12	10.5	0	10	8.8
Molasses (except when cleared for use by a licensed -distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by this section—
If containing 70 per cent. or more of sweetening matter :	the cwt.	0	8	10 ½	0	7	4 ½
If containing less than 70 per cent. and more than SO per cent. of sweetening matter	the cwt.	0	6	4 ½	0	5	3 ½
If containing not more than SO per cent. of sweetening matter	the cwt.	0	3	1 ½	0	2	7 ½
The amount of sweetening matter to be taken to be the total amount of cane, invert, and other sugar contained in the article as determined by analysis in manner directed by the Commissioners of Customs and Excise.
Glucose:
Solid	the cwt.	0	8	10 ½	0	8	10 ½
Liquid	the cwt.	0	6	4 ½	0	6	4 ½
Saccharin (including substances of a like nature or use)	the oz.	0	4	6	0	4	6