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Finance Act 1950

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SECOND SCHEDULEBeer (Rates of Duty and Drawback)

Part IRate of Excise Duty

£s.d.
For every 36 gallons of worts of a specific gravity of 1,030 degrees or less7154 ½

For every 36 gallons of worts of a specific gravity exceeding 1,030 degrees—

For the first 1,030 degrees

1154 ½
For every additional degree in excess of 1,030 degrees67 ½
And so in proportion for any less number of gallons.

Part IIRate of Excise Drawback

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,030 degrees or less7156 ½

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,030 degrees—

For the first 1,030 degrees

7156 ½
For every additional degree in excess of 1,030 decrees67 ½
And so in proportion for any less number of gallons.

As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,030 degrees the amount of drawback allowable shall not exceed by more than twopence for every 36 gallons the amount of duty which is shown to the satisfaction of the Commissioners to have been paid.

Part IIIRate of Customs Duty in case of Beer being an Empire Product

£s.d.

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,030 degrees or less

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,030 degrees—

7159 ½
For the first 1,030 degrees7159 ½
For every additional degree in excess of 1,030 degrees67 ½
And so in proportion for any less number of gallons.

Part IVRate 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 1,030 degrees or less8159 ½
For every 36 gallons the worts whereof were, before fermentation of a specific gravity exceeding 1,030 degrees—
For the first 1,030 degrees8159 ½
For every additional degree in excess of 1,030 degrees67 ½
And so in proportion for any less number of gallons.

Part VRate of Customs Drawback in case of Beer being an Empire Product

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,030 degrees or less7156 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,030 degrees—
For the first 1,030 degrees715
For every additional degree in excess of 1,030 degrees6
And so in proportion for any less number of gallons.

As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,030 degrees, the amount of drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.

Part VIRate of Customs Drawback in case of Beer not being an Empire Product

As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,030 degrees, the amount of drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.

£s.d.

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,030 degrees or less

For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,030 degrees—

8156 ½
For the first 1,030 degrees8156 ½
For every additional degree in excess of 1,030 degrees67 ½
And so in proportion for any less number of gallons.

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