Finance Act, 1896

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[²]Addition to excise drawback on beer.

9. In [²]addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship’s stores, there shall be allowed and paid in respect of beer brewed in the United Kingdom . . . .

For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of sixpence,

and so in proportion for any difference in quantity or gravity.