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Finance Act, 1900

Addition to Customs duty on all other beer.

44 & 45 Vict. c. 12.

4. In addition to the duties of Customs payable on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall,    .   .   .   .    be charged, levied, and paid the following [2] duty (that is to say):—

£

s.

d.

For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five decrees - - - - - -

0

1

0

and there shall be allowed and paid    .   .   .   .    in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores, or removal to the Isle of Man, by section four of the Customs and Inland Revenue Act, 1881;

And so as to both duty and drawback, in proportion for any difference in gravity.

[1] See note [2] on p. 909.]