Finance Act, 1976

SECOND SCHEDULE

Rates of Excise Duty on Spirits

Section 37.

Description of Spirits

Rate of Duty

£

For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits

26·0376

For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested

41·660

For every gallon of imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

35·151