Finance Act, 1979

THIRD SCHEDULE

Rates of Excise Duty on Spirits

Section 40.

Description of Spirits

Rate of Duty

£

For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits

31.0246

For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested

49·639

For every gallon of imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

41·883