Finance Act 1924

PART IDuties

Article.Customs Duty.Excise Duty.
s.d.
Sugar which, when tested by the polarisation indicates a polarization exceeding ninety-eight degreesthe cwt.118} A duty equal in each case to five-sixths of the full customs duty.
Sugar of a polarisation not exceeding seventy-six degreesthe cwt.57
Sugar of a polarisation—
Exceeding 76 and not exceeding 77the cwt.59.4
Exceeding 77 and not exceeding 78the cwt.511.6
Exceeding 78 and not exceeding 79the cwt.61.9
Exceeding 79 and not exceeding 80the cwt.64.1
Exceeding 80 and not exceeding 81the cwt.66.4
Exceeding 81 and not exceeding 82the cwt.68.6
Exceeding 82 and not exceeding 83the cwt.610.8
Exceeding 83 and not exceeding 84the cwt.71.4
Exceeding 84 and not exceeding 85the cwt.73.9
Exceeding 85 and not exceeding. 86the cwt.76.4
Exceeding 86 and not exceeding 87the cwt.78.9
Exceeding 87 and not exceeding 88the cwt.711.7
Exceeding 88 and not exceeding 89the cwt.82.5
Exceeding 89 and not exceeding 90the cwt.85.9
Exceeding 90 and not exceeding 91the cwt.89.2
Exceeding 91 and not exceeding 92the cwt.90.6
Exceeding 92 and not exceeding 93the cwt.94.0
Exceeding 93 and not exceeding 94the cwt.97.3
Exceeding 94 and not exceeding 95the cwt.910.7
Exceeding 95 and not exceeding 96the cwt.102.0
Exceeding 96 and not exceeding 97the cwt.105.4
Exceeding 97 and not exceeding 98the cwt.108.8
s.d.s.d.
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 reference to the other provisions of this Part of this Schedule :—} A duty equal in each case to five-sixths of the full customs duty.
If containing 70 per cent. or more of sweetening matter.the cwt.75
If containing less than 70 per cent. and more than 50 per cent. of sweetening matterthe cwt.54
If containing not more than 50 per cent. of sweetening matterthe cwt.27
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.
Glucose:—
Solidthe cwt.7562
Liquidthe cwt.5445
saccharin (including substances of a like nature or use)the oz.3931