HC Deb 10 September 1931 vol 256 cc407-8

Resolved, That—

(a) except in the case of beer of the descriptions specified in Sub-section (1) of Section two of the Finance Act, 1930, there shall, on and after the eleventh day of September, nineteen hundred and thirty-one, be charged in addition to the duties of Customs now payable on beer imported into the United Kingdom the following duty:—

£ s. d.
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees, a duty of 1 11 0

(b) in addition to the Customs drawbacks now payable there shall be allowed on the exportation, or shipment for use as stores, of beer imported into the United Kingdom on which it is shown that the increased duty aforesaid has been paid, the following drawback:—

£ s. d.
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of 1 11 0
and so, as to both duty and drawback, in proportion for any difference in quantity or gravity.

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."