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Finance Act 1939

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This is the original version (as it was originally enacted).

Part IIIRates of Excise Duty on Sugar, Molasses, &c

1Sugar

Article.Bale of Duty.
sd.
Sugar of a polarisation exceeding 99° the cwt.611
Sugar of a polarisation exceeding :—
98° but not exceeding 99° the cwt.59.5
97° but not exceeding 98° the cwt.57.8
96° but not exceeding 97° the cwt.56.0
95° but not exceeding 96° the cwt.54.2
94° but not exceeding 95° the cwt.52.4
93° but not exceeding 94° the cwt.50.7
92° but not exceeding 93° the cwt.410.9
910 but not exceeding 92° the cwt.49.1
90° but not exceeding 91° the cwt.47.4
89° but not exceeding 90° the cwt.45.6
88° but not exceeding 89° the cwt.43.8
87° but not exceeding 88° the cwt.42.4
88° but not exceeding 87° the cwt.40.9
85° but not exceeding 86° the cwt.311.6
84° but not exceeding 85° the cwt.310.2
83° but not exceeding 84° the cwt.38.9
82° but not exceeding 83° the cwt.37.6
81° but not exceeding 82° the cwt.36.4
80° but not exceeding 81° the cwt.35.2
79° but not exceeding 80° the cwt.34.0
78° but not exceeding 79° the cwt.32.9
77° but not exceeding 78° the cwt.31.7
76° but not exceeding 77° the cwt.30.5
Sugar of a polarisation not exceeding 76°211.3

2Molasses, &c

ArticleRate of Duty.
Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope), if containing—s.d.
70 per cent. or more of sweetening matter-the cwt.44 ½
less than 70 per cent. and more than 50 per cent. of sweetening matter-the cwt.32
not more than 50 per cent. of sweetening matter-the cwt.17
Glucose—
Solid-the cwt.44 ½
Liquid-the cwt.32
Saccharin (including substances of a like nature or use)-the oz23

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