Finance Act 1916

PART IDuties

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 degreesthe cwt.01400118
Sugar of a polarisation not exceeding seventy-six degreesthe cwt.069057
Sugar of a polarisation—
Exceeding 76 and not exceeding 77the cwt.0611.3059.4
Exceeding 77 and not exceeding 78the cwt.072.00511.6
Exceeding 78 and not exceeding 79the cwt.074.7061-9
Exceeding 79 and not exceeding 80the cwt.077.3064.1
Exceeding 80 and not exceeding 81the cwt.0710.0066.4
Exceeding 81 and not exceeding 82the cwt.080.7068.6
Exceeding 82 and not exceeding 83the cwt.083.40610.8
Exceeding 83 and not exceeding 84the cwt.086.4071.4
Exceeding 84 and not exceeding 85the cwt.089.5073.9
Exceeding 85 and not exceeding 86the cwt.090.5076.4
Exceeding 86 and not exceeding 87the cwt.093.5078.9
Exceeding 87 and not exceeding 88the cwt.096.90711.7
Exceeding 88 and not exceeding 89the cwt.0910.2082.5
Exceeding 89 and not exceeding 90the cwt.0102.3085.9
Exceeding 90 and not exceeding 91the cwt.0106.3089.2
Exceeding 91 and not exceeding 92the cwt.01010.3090.6
Exceeding 92 and not exceeding 93the cwt.0112.4094.0
Exceeding 93 and not exceeding 94the cwt.0116.4097.3
Exceeding 94 and not exceeding 95the cwt.01110.40910.7
Exceeding 95 and not exceeding 96the cwt.0122040102.0
Exceeding 96 and not exceeding 97the cwt.0126.50105.4
Exceeding 97 and not exceeding 98the cwt.01210.50108.8
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.0810 ½074 ½
If containing less than 70 per cent. and more than SO per cent. of sweetening matterthe cwt.064 ½053 ½
If containing not more than SO per cent. of sweetening matterthe cwt.031 ½027 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:
Solidthe cwt.0810 ½0810 ½
Liquidthe cwt.064 ½064 ½
Saccharin (including substances of a like nature or use)the oz.046046