59 Duty discount for small producer alcoholic products
Finance (No 2) Act 2023 (2023 c 30) | Legislation

59  Duty discount for small producer alcoholic products

(1)     The duty discount, in relation to small producer alcoholic products in a discount band, is the amount (in £ per litre of alcohol) given by the formula in subsection (2) and rounded up to the nearest penny.

(2)     The formula is—

C+ (M(A-S)) / A

·É³ó±ð°ù±ð—

C is the cumulative discount for the discount band (in £);

M is the marginal discount for the discount band (in £);

A is the relevant production amount

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