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  4. Finance Act, 1914 (Session 2)

Finance Act, 1914 (Session 2)

Temporary rebate of additional beer duty.

5. The following rebates of the additional Customs and Excise duty on beer of seventeen shillings and threepence under this Act shall temporarily be allowed, namely:—

Period.

Rebate.

Reduced Rate.

Up to the thirty-first day of March nineteen hundred and sixteen.

Two shillings -

Fifteen shillings and threepence.

After the thirty-first day of March nineteen hundred and sixteen, and up to the thirty-first day of March nineteen hundred and seventeen.

One shilling -

Sixteen shillings and threepence.

and the additional duty of Customs payable in respect of beer of the descriptions called mum, spruce, or black beer, and drawback, shall be proportionately diminished.