3 Meaning of and method of ascertaining gravity of liquids.U.K.
(1)For the purposes of the Customs and Excise Acts 1979—
(a)“gravity”, in relation to any liquid, means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed as at [F120_C];
(b)where the gravity of any liquid is expressed as a number of degrees that number shall be the said ratio multiplied by 1,000; and
(c)“original gravity”, in relation to any liquid in which fermentation has taken place, means its gravity before fermentation.
(2)The gravity of any liquid at any time shall be ascertained by such means as the Commissioners may approve, and the gravity so ascertained shall be deemed to be the true gravity of the liquid.
(3)Subject to subsection (5) below, where for any purposes of the Customs and Excise Acts 1979 it is necessary to ascertain the original gravity of worts in which fermentation has commenced or of any liquid produced from such worts, that gravity shall be determined in such manner as the Commissioners may by regulations prescribe.
(4)Different regulations may be made under subsection (3) above in relation to different liquids.
(5)Where the original gravity of any worts has been determined in accordance with regulations made under subsection (3) above for the purpose of charging duty under section 38 below by reference to the quantity and original gravity of worts produced, a deduction of¾_shall be allowed from the original gravity so determined, so however as not to reduce the original gravity by reference to which the duty is charged below the gravity of the worts as ascertained by the [F2brewer in accordance with subsection (2) above and recorded by him in pursuance of regulations made under section 49 below.]
Textual Amendments
F1Words substituted by S.I. 1979/241, art. 7
F2Words substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 3(1)(2)