Finance Act, 1973

SIXTH SCHEDULE

Spirits (Rates of Ordinary Customs Duty)

Section 48 .

Part I

Description of Spirits

Preferential Rates

Full Rates

(1)

(2)

(3)

£

£

For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested

36.236

36.436

For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

30.573

30.740

For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits

22.647

22.772

Part II

Description of Spirits

United Kingdom Rate

£

For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested

28.765

For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

24.270

For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits

17.978