Excise duty on beer

(1) There shall be levied, charged, and collected, in respect of beer the applicable rate of duty as set out in Schedule II to the Customs and Excise Duties Act, such duty to be paid into the Consolidated revenue Fund. (2) For the purpose of this section, twelve pint bottles each containing not less than twelve fluid ounces of beer shall be deemed to be the equivalent of one gallon of beer.