SCHEDULE 1 Beer from Small Breweries: Reduced Rate of Duty
Finance Act 2002 (2002 c 23) | Legislation

SCHEDULE 1 Beer from Small Breweries: Reduced Rate of Duty

Section 4

1

(1)     Section 36 of the Alcoholic Liquor Duties Act 1979 (c 4) (beer: charge of excise duty) is amended as follows.

(2)     In subsection (1), for “at the rate of £11.89 per hectolitre per cent of alcohol in the beer†substitute “at the rates specified in subsection (1AA) belowâ€.

(3)     After subsection (1), insert—

“(1AA)     The rates at which the duty shall be charged are—

(a)     in the case of beer that is not small brewery beer, £11.89 per hectolitre per cent of alcohol in the beer;

(b)     in the case of small brewery beer produced in a singleton brewery, the rate per hectolitre per cent of alcohol in the beer that is given by section 36D below;

(c)     in the case of small brewery beer produced in a co-operated brewery, the rate per hectolitre per cent of alcohol in the beer that is given by section 36F below.â€.

2

In that Act, after that section (and before the heading “Reliefs from excise dutyâ€) insert—

“Reduced rates of excise duty
36A
Beer from small breweries: introductory

(1)     For the purposes

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