Finance Act, 1916

Customs duties on table waters

6 Geo. 5. c. 11.

7.(1) There shall as from the first day of May nineteen hundred and sixteen be charged, levied, and paid upon table waters as defined by this section imported into Great Britain or Ireland, the following duties of Customs, that is to say:—

On table waters which contain as the result of the ordinary process of manufacture, or are prepared inthe 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

On any other table waters a duty at the rate of eightpence per gallon.

(2) In this section “table waters” includes any aerated waters and any beverages to be sold or kept for sale in bottles, or in casks or other corked or closed receptacles, other than—

(a) Any liquor for the retaiil sale of which an Excise licence was at the time of the passing of the Finance (New Duties) Act, 1916, required; and

(b) Syrups or other liquors intended to be consumed only in a diluted form.