HC Deb 02 May 1933 vol 277 cc682-3

2. "That, on and after the twenty-sixth day of April, nineteen hundred and thirty-three—

(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 be charged in respect of beer imported into the United Kingdom (in addition to any duty of Customs chargeable thereon so long as a duty of Customs is chargeable on hops but in lieu of any other duty of Customs) the following duty of Customs:—

£ s. d.
For every 36 gallons where the worts thereof were before fermentation of a specific gravity of 1,027 degrees or less 1 4 5
For every 36 gallons where the worts thereof were before fermentation of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees 1 4 5
For every additional degree in excess of 1,027 degrees 2 0
and so in proportion for any less number of gallons;

(b) no rebate shall be allowed from the duty of customs chargeable under this Resolution;

(c) there shall, on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer other than beer of the descriptions specified in the said sub-section, be allowed (in addition to any customs drawback allowable so long as a customs duty is chargeable on hops but in lieu of any other customs drawback) a customs drawback at the following rates—

£ s. d.
For every 36 gallons of an original gravity of 1,027 degrees or less 1 4 2
For every 36 gallons of an original gravity exceeding 1,027 degrees—
For the first 1,027 degrees 1 4 2
For every additional degree in excess of 1,027 degrees 0 2 0
and so in proportion for any less number of gallons:

Provided that—

  1. (i) as respects beer of an original gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners of Customs and Excise to have been paid less three pence for every thirty-six gallons; and
  2. (ii) the amendments as to drawback effected by this Resolution shall not have 683 effect in relation to any beer as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rates in force before the twenty-sixth day of April, nineteen hundred and thirty-three.

And it is hereby 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."