§ Resolved,
§ " That there shall, in respect of beer brewed in Great Britain or Northern Ireland on or after the first day of April, nineteen hundred and twenty-three, be allowed the following rebate from the excise duty payable in respect thereof, that is to say:
§ In the case of beer brewed by a brewer of beer for sale, for every thirty-six gallons of beer, of whatever original gravity, 1833 charged with duty and delivered from the brewery, a rebate of one pound, nr where the duty payable in respect of thirty-six gallons of any beer so charged and delivered is less than two pounds and four shillings, a rebate equal to the amount by which that duty exceeds the sum of one pound and four shillings.
§ In the case of beer brewed by any other brewer, for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees charged with duty a rebate of one pound and five shillings and so in proportion for any difference in quantity.
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act. 1913."