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Provision as to rice and prepared maize or corn used in brewing.
43 & 44 Vict. c. 20.
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10. For the purpose of the charge of duty upon beer brewed in the United Kingdom, rice and flaked maize and any other description of corn which, in the opinion of the Commissioners of Inland Revenue, is prepared in a manner similar to flaked maize, shall not be deemed to be malt or corn, but shall be considered to be material capable of being used in brewing within the meaning of the definition of “sugar” in section two of the Inland Revenue Act, 1880.
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