Finance Act 1920

Section 3.

FIRST SCHEDULE

PART I Ordinary Customs Duties on Spirits

1. Description of Spirits.	2. Preferential Rates.						3. Full Rates.
	In Cask.			In Bottle.			In Cask.			In Bottle.
	£	s.	d.	£	s.	d.	£	s.	d.	£	s	d.
For every gallon computed at proof of—
Brandy or rum	3	12	10	3	13	10	3	15	4	3	16	4
Imitation rum or geneva	3	12	11	3	13	11	3	15	5	3	16	5
Unsweetened spirits other than those already enumerated	3	12	11	3	12	11	3	15	5	3	15	5
For every gallon of perfumed spirits	5	16	0	5	17	0	6	0	0	6	1	0
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	—			4	19	1	—			5	2	5
For every gallon computed at proof of spirits of any description not here to fore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit	3	12	11	3	13	11	3	15	5	3	16	5

PART II Additional Customs Duties in respect op Immature Spirits

Description of Spirits.	Where the Spirits have been warehoused for a period of Two years and less than Three years.		Where the spirits have not been warehoused or have been warehoused for a period of less than Two years.
	s.	d.	s.	d.
For every gallon computed at proof of spirits of any description except perfumed spirits	1	0	1	6
For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such manner as to indicate that the strength is not to be tested	1	4	2	0
For every gallon of perfumed spirits	1	7	2	5

PART III Additional Excise Duties in respect op Immature Spirits

Description of Spirits.	Where the Spirits have been warehoused for a period of Two Years and less than Three Years.		Where the Spirits have not been 0 warehoused, or have been warehoused for a period of less than Two Years.
	s.	d.	s.	d.
For every gallon of spirits computed at proof	1	0	1	6