HC Deb 29 September 1939 vol 351 cc1624-5

2. "That on and after the twenty-eighth day of September, nineteen hundred and thirty-nine—

(a) there shall be charged in respect of beer imported into the United Kingdom (in addition to any duty of customs chargeable in respect thereof under section two of the Finance Act, 1933, but in lieu of any other duty of customs) a duty of customs at the following rates: —

£ s. d.
For every 36 gallons, where the worts thereof were, before fermentation, of a specific gravity of 1,027 degrees or less—
In the case of beer being an Empire product 2 8 5
In the case of beer not being an Empire product 3 8 5
For every 36 gallons, where the worts thereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
In the case of beer being an Empire product —
For the first 1,027 degrees 2 8 5
For every additional degree in excess of 1,027 degrees 2 0
In the case of beer not being an Empire product —
For the first 1,027 degrees 3 8 5
For every 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 any duty of customs for the time being chargeable in respect of beer to which this Resolution applies;

(c) on the exportation from the United Kingdom as merchandise, or for use as ships' stores, of beer in respect of which it is shown to the satisfaction of the Commissioners of Customs and Excise that the duty of customs chargeable under this Resolution has been paid, there shall be allowed (in addition to the drawback allowable under Section two of the Finance Act, 1933, but in lieu of any other customs drawback) a customs drawback at the following rates: —

£ s. d.
For every 36 gallons, where the worts thereof were, before fermentation, of a specific gravity of 1,027 degrees or less—

£ s. d.
In the case of beer being an Empire product 2 8 2
In the case of beer not being an Empire product 3 8 2
For every 36 gallons, where the worts thereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
in the case of beer being an Empire product—
For the first 1,027 degrees 2 8 2
For every additional degree in excess of 1,027 degrees 2 0
In the case of beer not being an Empire product—
For the first 1,027 degrees 3 8 2
For every degree in excess of 1,027 degrees 2 0
and so in proportion for any less number of gallons:

Provided that—

  1. (i) nothing in this Resolution shall apply 10 beer of any description specified in subsection (1) of Section two of the Finance Act, 1930; and
  2. (ii)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 threepence for every thirty-six gallons.

TABLE.
1. 2. 3.
Description of Spirits. Preferential Rates. Full Rates.
In cask. In bottle. In cask. In bottle.
For every gallon computed at proof of — £ s d. £ s. d. £ s. d. £ s. d.
Brandy or rum … … … … 4 2 10 4 3 10 4 5 4 4 6 4
Imitation rum or Geneva … … 4 2 11 4 3 11 4 5 5 4 6 5
Unsweetened spirits other than those already euumerated; … … … 4 2 11 4 2 11 4 5 5 4 5 5
For every gallon of perfumed spirits … 6 12 0 6 13 0 6 16 0 6 17 0
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested … … … … … — 5 12 7 — 5 15 11
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit … … … … 4 2 11 4 3 11 4 5 5 4 6 5

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."