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Extension of term “beer” in 43 & 44 Vict. c. 20., and in Excise Licence Acts.
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4.—(1.) The term “beer” in the Inland Revenue Act, 1880, shall be construed to extend to any liquor which is made or sold as a description of beer or as a substitute for beer, and which on analysis of a sample thereof at any time shall be found to contain more than two per centum of proof spirit.
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(2.) In the construction of any Act relating to excise licences for the sale of beer unless there is something in the subject or context inconsistent therewith, the term “beer” wherever used in such Act shall have the meaning assigned to it by section two of the Inland Revenue Act, 1880, as extended by this section.
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