Finance Act 1933

2 Continuation of duty on hops, and c., and amendment of additional duty and drawbacks on beer

(1) The duties of customs charged by section seven of the Finance Act, 1925, as amended by section four of the Finance Act, 1929, on hops, hop oil, and extracts, essences or other similar preparations made from hops shall continue to be charged until the end of the fifteenth day of August, nineteen hundred and thirty-seven.

(2) In lieu of the additional duty of customs charged under subsection (2) of the said section seven as so amended, but in addition to any other duty of customs for the time being chargeable in respect of beer, there shall, as from the twenty-sixth day of April, nineteen hundred and thirty-three, until the end of the said fifteenth day of August, be charged in respect of beer imported into the United Kingdom a duty of customs of ten pence for every thirty-six gallons and so in proportion for any less number of gallons.

(3) In lieu of the additional customs drawback allowed under the said subsection, but in addition to any other customs drawback for the time being allowed in respect of beer, there shall, on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer on which it is shown to the satisfaction of the Commissioners that the additional customs duty charged under this section has been paid, be allowed a customs drawback of ten pence for every thirty-six gallons and so in proportion for any less number of gallons.

(4) In lieu of the additional excise drawback allowed under subsection (3) of the said section seven as so amended, but in addition to any other excise drawback for the time being allowed in respect of beer, there shall, as from the said twenty-sixth day of April, until the end of the fifteenth day of November, nineteen hundred and thirty-seven, be allowed on the exportation of beer from the United Kingdom as merchandise, or for use as ships' stores, an excise drawback of ten pence for every thirty-six gallons and so in proportion for any less number of gallons.

(5) Section three of the Finance Act, 1923 (which relates to rebates from the customs duty on beer), shall cease to have effect as respects the duty charged in respect of beer under this section.