HC Deb 02 June 1943 vol 390 cc228-9

Motion made, and Question proposed, "That the Clause stand part of the Bill."

Lieut.-Colonel Sir William Allen (Armagh)

I notice in this Clause a reference to "sparkling sweets." Perhaps my right hon. Friend will tell us what they are?

Sir K. Wood

"Sweets" in this connection means, to all intents and purposes, British wines. When the word "sweets" is used my hon. and gallant Friend may take it that that is the general meaning. It is defined by Section 52 of the Finance Act, 1909–10, which says: any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material, and which has undergone a process of fermentation in the manufacture thereof, and includes British wines, made wines, mead and metheglin. The amount of the increase is the same as that on Empire light wines.

Sir E. Shepperson

If a householder or a cottage-holder makes wine from elderberries or any other fruit, has an Excise Duty to be paid on the wine?

Sir K. Wood

Perhaps my hon. Friend will put a Question down, and I will inquire.

Question put, and agreed to.

Clause 5 ordered to stand part of the Bill.