Finance Act, 1918

Increased Excise duty on beer.

6. In lieu of the duty of Excise payable in respect of beer brewed in the United Kingdom there shall, as from the twenty-third day of April nineteen hundred and eighteen, be charged, levied, and paid—

For every thirty-six gallons of words of a specific gravity of one thousand and fifty-five degrees,

£

s.

d.

the duty of

-

-

-

-

-

-

-

2

10

0

and in lieu of the drawback of Excise payable in respect of beer exported from the United Kingdom as merchandise or shipped for sue as ship's stores, there shall be allowed and paid in respect of beer on which it is shown that the increased Excise duty charged by this Act has been paid a drawback calculated according to the original gravity thereof (that is to say):—

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

£

s.

d.

the drawback of

-

-

-

-

-

-

2

10

3

and so to bothduty and drawback in proportion for any difference in quantity or gravity.