HC Deb 24 November 1914 vol 68 c981

Liquor made elsewhere than upon the licensed premises of a brewer of beer for sale which on analysis of a sample thereof at any time is found 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, shall not (though but for this Section within the definitions of beer contained in Section two of the Inland Revenue Act, 1880, as amended by Section four of the Customs and Inland Revenue Act, 1885, or in Section fifty-two of the Finance (1909–10) Act, 1910) be deemed to be beer within those definitions.

Motion made, and Question proposed, "That the Clause stand part of the Bill."


I would like to know whether this Clause is a protective Clause against home brewing?


The idea is to exempt from duty certain beverages which are now technically beer. The Clause is inserted to protect both the brewer and the revenue against invitations.

Question put, and agreed to.