HC Deb 29 September 1939 vol 351 cc1623-4

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

(a) there shall be charged in respect of beer brewed in the United Kingdom, in lieu of the duty of excise theretofore chargeable in respect thereof, a duty of excise at the following rates—

£ s. d.
For every 36 gallons of worts of a specific gravity of 1,027 degrees or less 2 8 0
For every 36 gallons of worts of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees 2 8 0
For every additional degrees in excess of 1,027 degrees 0 2 0
and so in proportion for any less number of gallons;

(b) no rebate shall be allowed from any duty of excise 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 excise 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 excise drawback) an excise drawback at the following rates: —

£ s. d.
For every 36 gallons of beer of an original gravity of 1,027 degrees or less 2 8 2
For every 36 gallons of beer of an original gravity exceeding 1,027 degrees—
For the first 1,027 degrees 2 8 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) nothing in this Resolution shall apply to 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 by more than two pence for every thirty-six 1624 gallons the amount of duty which is shown to the satisfaction of the Commissioners of Customs and excise to have been paid.

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."