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14 1952

FINANCE ACT, 1952

FIRST SCHEDULE.

Spirits (Rates of Ordinary Customs Duty).

Section 8.

Description of Spirits

Preferential Rates

Full Rates

In Cask

In Bottle

In Cask

In Bottle

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

For every gallon computed at proof of:—

Brandy or rum

8

16

4

8

17

4

8

18

10

8

19

10

Imitation rum or geneva

8

16

5

8

17

5

8

18

11

8

19

11

Unsweetened spirits other than those already enumerated

8

16

5

8

16

5

8

18

11

8

18

11

For every gallon of perfumed spirits

14

1

7

14

2

7

14

5

7

14

6

7

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

11

18

11

12

2

3

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

8

16

5

8

17

5

8

18

11

8

19

11