Finance Act 1950 (c. 15)

SCHEDULES

SECOND SCHEDULE Beer (Rates of Duty and Drawback)

PART V Rate of Customs Drawback in case of Beer being an Empire Product

	£	s.	d.
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.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,030 degrees or less	7	15	6 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	7	15	6½
For every additional degree in excess of 1,030 degrees		6	7½
And so in proportion for any less number of gallons.