Finance Act, 1971

FIRST SCHEDULE

Spirits (Rates of Ordinary Customs Duty)

Section 28.

Part I

Description of Spirits

Preferential Rates

Full Rates

(1)

(2)

(3)

£

£

For every gallon of Perfumed Spirits

32·067

32·267

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

27·056

27·223

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

20·042

20·167

Part II

Description of Spirits

United Kingdom Rate

£

For every gallon of Perfumed Spirits

26·963

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

22·75

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

16·852