Finance Act, 1914 (Session 2)

Certain liquors not to be treated as beer.

48 & 49 Vict. c. 51.

10 Edw. 7. c. 8.

8. Liquor made elsewhere than upon the licensed premises of a brewer of beer for sale which on analysis of a sample thereof at any time is found to be of an original gravity not exceeding one thousand and sixteen degrees, and to contain not more than two per cent. of proof spirit, shall not (though but for this section within the definitions of beer contained in section two of the Inland Revenue Act, 1880, as amended by section four of the Customs and Inland Revenue Act, 1885, or in section fifty-two of the Finance (1909–;10) Act, 1910), be deemed to be beer within those definitions.