Finance Act 1959

PART I Beer other than Black Beer of Gravity of Twelve Hundred degrees or more

Specific gravity of worts before fermentation	Rates
	Excise duty			Excise drawback			Preferential customs duty			Full customs duty			Drawback on preferential customs duty			Drawback on full customs duty
1	2			3			4			5			6			7
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
1030 degrees or less.	5	11	9 ½	5	11	11 ½	5	12	2 ½	6	12	2 ½	5	11	11 ½	6	11	11 ½
Exceeding 1030 degrees.	5	11	9 ½	5	11	11 ½	5	12	2 ½	6	12	2 ½	5	11	11 ½	6	11	11 ½
	and 6s. 7½d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.

Supplementary provisions as to drawbacks

1 As respects beer the worts whereof before fermentation were of a specific gravity of less than 1030 degrees the amount of drawback shall be limited as follows.

2 The amount of excise drawback allowable shall not exceed by more than twopence for every 36 gallons the amount of duty which is shown to the satisfaction of the Commissioners to have been paid.

3 The amount of customs drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.