§ 4. "That, as respects the Excise duty chargeable under the First Schedule to the Finance (1909–10) Act, 1910, on any licence to a brewer for sale granted on or after the first day of October, nineteen hundred and thirty-three—
- (a) the rate chargeable for every fifty barrels, or fraction of fifty barrels, in excess of one hundred barrels brewed during the preceding year shall be reduced from twelve shillings to eight shillings; and
- (b) the brewer shall cease to be entitled to the option conferred by the said Schedule of having the duty charged by reference to standard barrels, and the duty shall be chargeable by reference to bulk barrels only."