Finance Act, 1977

Drawback on beer.

46.—The drawback on beer provided for in paragraph 7 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975) shall, as on and from the 1st day of September, 1977, be calculated according to the original specific gravity of the beer at the rate of £60.595 on every thirty-six gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 36 (2) of the Finance Act, 1976 .