64 Adjusted post-merger amount
Finance (No 2) Act 2023 (2023 c 30) | Legislation

64  Adjusted post-merger amount

(1)     In Year 1, the adjusted post-merger amount is the alcohol production amount in relation to the larger producer's premises for the pre-merger year, determined in accordance with section 57 (and the alcohol production amount attributable to the smaller producer for the pre-merger year is disregarded).

(2)     In Year 2, the adjusted post-merger amount is the total of—

(a)     the adjusted post-merger amount in Year 1, and

(b)     one-third of the production difference for Year 2.

(3)

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