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Amendment of law as to determination of gravity of worts of beer.
43 & 44 Vict. c. 20.
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7.—(1) The Inland Revenue Act, 1880, shall have effect as though, as the table to be used for determining the original gravity of worts of beer, there were substituted for the table set out in the First Schedule to that Act the revised table an original copy of which, marked Table A., has been signed by the Chairman of the Commissioners of Customs and Excise, and deposited in the office of the King's Remembrancer at the Royal Courts of Justice:
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Provided that where the original gravity has been ascertained by the officer in accordance with the said revised table under section fifteen of the Inland Revenue Act, 1880, a deduction of three quarters of a degree shall be allowed from the gravity so ascertained for the purpose of the charge of duty in accordance with subsection (3) of section thirteen of the Inland Revenue Act, 1880 (which requires the duty to be charged according to the gravity as entered in the book by the brewer, or as ascertained by the officer, whichever is the higher).
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(2) Any definite quantity of worts to be distilled for the purpose of ascertaining original gravity under section fifteen of the Inland Revenue Act, 1880, shall, before being distilled, be cleared from sediment by filtration.
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(3) Where it is necessary to ascertain the original gravity of beer, whether for the purpose of duty or for any other purpose of the Customs Acts or of the Excise Acts, the original gravity shall be ascertained in the manner prescribed by section fifteen of the Inland Revenue Act, 1880, as amended by this Act.
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