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Duties on table waters.
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4.—(1) There shall as from the first day of May nineteen hundred and sixteen be charged, levied and paid upon all table waters as defined by this section, which are sold or kept for sale in Great Britain or Ireland, the following duties of Excise (in this Act referred to as “table-water duties”); namely:—
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On table waters which contain as the result of the ordinary process of manufacture, or are prepared in the ordinary process of manufacture with, sugar or other sweetening material, or which are fermented beverages, a duty at the rate of fourpence per gallon; and
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On other table waters, a duty at the rate of eightpence per gallon:
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(2) “Table waters,” for the purposes of this Act, includes any aerated waters and any beverages sold or kept for sale in bottles, other than—
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(a) Any liquor for the retail sale of which an Excise licence is required; and
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(b) Syrups or other liquors intended to be consumed only in a diluted form.
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