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Finance Act, 1901
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Excise duty on glucose, &c.

5.—(1.) There shall, as from the eleventh day of June nineteen hundred and one as regards the duty on glucose, and as regards the other duties under this section as from the first day of July nineteen hundred and one, be charged, levied, and paid the following duties of excise—

£

s.

d.

On glucose made in Great Britain or Ireland,—

Solid - - - - - the cwt.

0

2

9

Liquid - - - - - [html]

0

2

0

and so in proportion for any less quantity.

On saccharin (including substances of a like nature or use) made in Great Britain or Ireland the oz.

0

1

3

and so in proportion for any less quantity.

On a licence to be taken out annually by a manufacturer of any such glucose, or saccharin, or of invert sugar - - - - -

1

0

0

and there shall be allowed in respect of glucose and saccharin the drawbacks set out in the Third Schedule to this Act

(2.) The duty on glucose may be charged either on the quantity actually manufactured or by reference to the quantity ascertained by the Commissioners of Inland Revenue to be capable of being produced from the saccharin solution collected in a receiver to be provided by the maker and fixed and secured to the satisfaction of the Commissioners.