Finance Act 1924

11 Increased rebate from excise and customs duties in case of black beer, & c

(1) In the case of black beer of a specific gravity of one thousand two hundred degrees or upwards, the rebate from the excise duty to be allowed under section two of the Finance Act, 1923, and the rebate from the customs duty to be allowed under section three of that Act, shall, subject as hereinafter provided, instead of being calculated at the rates for which provision is made by those sections respectively, be in each case calculated at the rate of five pounds for every thirty-six gallons of beer of a specific gravity of one thousand two hundred and twenty degrees, and so in proportion for any difference in quantity or gravity:

Provided that the foregoing provision shall not apply to black beer brewed on the premises of a brewer for sale who brews on or sends out from the same premises any beer other than black beer.

(2) A brewer of beer for sale shall not have on the premises used by him for the purposes of his business any black beer of a specific gravity of one thousand two hundred degrees or upwards, unless the beer was brewed by him on the premises, or mix any such beer with any other beer.

(3) If any person acts in contravention of the foregoing subsection, he shall, in respect of each offence, be liable to an excise penalty of fifty pounds, and the beer in respect of which the offence was committed shall be forfeited.

(4) In this section the expression "black beer" means beer of the descriptions called or similar to black beer, mum, spruce, or Berlin white beer, and any other preparations, whether fermented or not, of a similar character, and .for the purposes of this section the specific gravity of a fermented preparation shall be taken to be the specific gravity of the worts thereof before fermentation.