§ 2. "That, as from the thirteenth day of April, nineteen hundred and forty-three, the duty of customs 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 the worts whereof were, before fermentation, of a specific gravity of 1,037 degrees or less— | |||
| In the case of beer being an Empire product | 6 | 18 | 9½ |
| In the case of beer not being an Empire product | 7 | 18 | 9½ |
| For every 36 gallons the worts whereof 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 | 6 | 18 | 9½ |
| For every additional degree in excess of 1,027 degrees | 5 | 1½ | |
| In the case of beer not being an Empire product— | |||
| For the first 1,027 degrees | 7 | 18 | 9½ |
| For every additional degree in excess of 1,027 degrees | 5 | 1½ | |
| 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 at the foregoing increased rates has been paid, the customs 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— | |||
| In the case of beer being an Empire product | 6 | 18 | 6½ |
| In the case of beer not being an Empire product | 7 | 18 | 6½ |
| For every 36 gallons the worts whereof 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 | 6 | 18 | 6½ |
| For every additional degree in excess of 1,027 degrees | 5 | 1½ | |
| In the case of beer not being an Empire product— | |||
| For the first 1,027 degrees | 7 | 18 | 6½ |
| For every additional degree in excess of 1,027 degrees | 5 | 1½ | |
| 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 the amount of duty which is shown
| TABLE | ||||||||||||
| 1. | 2. | 2. | ||||||||||
| 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 | 7 | 17 | 10 | 7 | 18 | 10 | 8 | 0 | 4 | 8 | 1 | 4 |
| Imitation rum or geneva | 7 | 17 | 11 | 7 | 18 | 11 | 8 | 0 | 5 | 8 | 1 | 5 |
| Unsweetened spirits other than those already enumerated | 7 | 17 | 11 | 7 | 17 | 11 | 8 | 0 | 5 | 8 | 0 | 5 |
| For every gallon of perfumed spirits | 12 | 12 | 0 | 12 | 13 | 0 | 12 | 16 | 0 | 12 | 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 | — | 10 | 13 | 10 | — | 10 | 17 | 2 | ||||
| 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 spirits | 7 | 17 | 11 | 7 | 18 | 11 | 8 | 0 | 5 | 8 | 1 | 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."