56 Small production premises
Finance (No 2) Act 2023 (2023 c 30) | Legislation

56  Small production premises

(1)     Production premises are “small production premises” in the current year in relation to alcoholic products if—

(a)     the production limit condition is met, and

(b)     the unlicensed product condition is met.

(2)     The “production limit condition” is met in relation to non-group premises if, in relation to those premises, neither of the following amounts exceeds the small production limit—

(a)

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