Charge of excise duty
36Beer: charge of excise duty
There shall be charged on beer—
(a)imported into the United Kingdom ; or
(b)brewed in the United Kingdom,
a duty of excise at the rate of £17.4240 for every 36 gallons, that rate being, however, increased in the case of beer of an original gravity exceeding 1030° by £0.5808 for each additional degree.