Finance Act 1944

PART IV

Rate of Customs Duty in case of Beer not being an Empire Product.

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less81
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees81
For every additional degree in excess of 1,027 degrees5
and so in proportion for any less number of gallons.