There shall be charged on spirits—
(a)imported into the United Kingdom; or
(b)distilled, or manufactured by any other process whatsoever, in the United Kingdom,
a duty of excise at the rates shown in the following Table—
| Description of spirits | Rates of duty (per proof gallon) |
|---|---|
| £ | |
| 1. Spirits warehoused for 3 years or more | 27.0900 |
| 2. Spirits not warehoused or warehoused for less than 3 years | 27.1650 |