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Finance Act 1965
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- UK Public General Acts
- 1965 c. 25
- SCHEDULE 1
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Section 1.
SCHEDULE 1Spirits (Rates of Customs and Excise Duties).
Table 1: Spirits other than Imported Perfumed Spirits.
| Description of Spirits | Excise rate | Customs rates | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Full | Commonwealth | Convention | ||||||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
| 1. British spirits (per proof gallon) | 14 | 12 | 0 | — | — | — | ||||||
| 2. Imported spirits other than perfumed spirits— | ||||||||||||
| (a) not comprised below in this paragraph (per proof gallon) | — | 14 | 14 | 6 | 14 | 12 | 0 | 14 | 12 | 0 | ||
| (b) liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested (per gallon) | — | 19 | 18 | 0 | 19 | 14 | 6 | 19 | 14 | 6 | ||
| each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than 3 years, increased by 1s. 6d. per proof gallon or, for spirits within paragraph 2(b) of this table, by 2s. 0d. per gallon. | ||||||||||||
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