HC Deb 31 July 1940 vol 363 c1241

1. That, on and after the twenty-fourth day of July, nineteen hundred and forty, the duty of excise charged in respect of beer under Section one of the Finance (No. 2) Act, 1939, shall be charged at the following increased rates:

£ s. d.
For every 36 gallons of worts of a specific gravity of 1,027 degrees or less 4 1 0
For every 36 gallons of worts of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees 4 1 0
For every additional degree in excess of 1,027 degrees 0 3 0
and so in proportion for any less number of gallons:
and, in the case of beer in respect of which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty of the foregoing increased rates has been paid, the excise drawback allowed under that Section shall be allowed at the following increased rates:
£ s. d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less 4 1 2
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees 4 1 2
For every additional degree in excess of 1,027 degrees 0 3 0
and so in proportion for any less number of gallons:

Provided that, as respects beer the worts whereof were, before fermentation, of a specific gravity of less than 1,027 degrees, the amount of drawback allowable shall not exceed by more than twopence for every 36 gallons the amount of duty which is shown as aforesaid 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."