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Finance Act 1948

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Section 2.

SECOND SCHEDULEBEER (RATES OF DUTY AND DRAWBACK).

PART IRate of Excise Duty.

£s.d.
For every 36 gallons of worts of a specific gravity of 1,027 degrees or less81810 ½
For every 36 gallons of worts of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees81810 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

PART IIRate of Excise Drawback.

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less8190 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—For the first 1,027 degrees8190 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.
As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of 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.

PART IIIRate of Customs Duty in case of Beer being an Empire Product.

£s.d.
For every 30 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less8193 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees8193 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

PART IVRate of Customs Duty in case of Beer not being an Empire Product.

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less9193 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees9193 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.

PART VRate of Customs Drawback in case of Beer being an Empire Product.

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less8190 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees8190 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.
As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of 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.

PART VIRate of Customs Drawback in case of Beer not being an Empire Product.

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less990 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees9190 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.
As respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of 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.

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