Finance Act, 1916

Reduction of duty on herb beer.

11.(1) The table-water duty charged under section four of the Finance (New Duties) Act, 1916, and the duty of Customs on table waters charged under this Act shall be reduced in the case of herb beer so as to be at the rate of twopence per gallon.

(2)Herb beer” means the beverage usually known as herb beer or botanic beer, but does not include ginger beer.