Finance Act, 1922

Excise licence not required for sale of certain liquor.

7. An excise licence shall not be required for the sale in Great Britain, whether wholesale or retail, of any liquor which, whether made on the licensed premises of a brewer of beer for sale or elsewhere, is found, on analysis of a sample thereof at any time, to be of an original gravity not exceeding one thousand and sixteen degrees and to contain not more than two per cent, of proof spirit.