HC Deb 12 July 1916 vol 84 cc439-40

(1) There shall as from the first day of May, nineteen hundred and sixteen, be charged, levied, and paid upon table waters as defined by this Section imported into Great Britain or Ireland, the following duties of Customs, that is to say:— On table waters which contain as the result of the ordinary process of manufacture, or are prepared in the ordinary process of manufacture with, sugar or other sweetening material, or which are fermented beverages, a duty at the rate of fourpence per gallon; and On any other table waters a duty at the rate of eightpence per gallon.

(2) In this Section "table waters" includes any aerated waters and any beverages to be sold or kept for sale in bottles other than—

  1. (a) any liquor for the retail sale of which an Excise licence was at the time of the passing of the Finance (New Duties) Act, 1916, required; and
  2. (b) syrups or other liquors intended to be consumed only in a diluted form. Amendment made: In Subsection (2), after the word "bottles" ["for sale in bottles"], insert the words "or in casks or other corked or closed receptacles."—[Mr. McKinnon Wood.]