HC Deb 16 September 1931 vol 256 c853

1. "That—

(a) except in the case of beer of any 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 duty of excise now payable in respect of beer brewed in the United Kingdom the following duty:

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

(b) in addition to the drawbacks of excise now payable there shall be allowed on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer 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, a 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."