Finance Act 1963

Section 6.

SCHEDULE 2 Brewers' Licences: Consequential Amendments of Act of 1952

1 (1) Section 125 of the Act of 1952 shall be amended as follows.

(2) In subsection (1) for the words "as a private brewer" there shall be substituted " holds a limited licence to brew beer, that is to say a licence authorising him to brew as mentioned in section 6(2) of the Finance Act 1963, or is exempted by subsection (3) of this section. "

(3) In subsection (2) after the words " such licence" there shall be inserted " to brew for sale ", and at the end of the. subsection there shall be inserted " and on every limited licence to brew beer there shall be charged a duty of excise of four shillings ".

(4) In subsection (3) for the words from the beginning to " authorise " there shall be substituted " A licence to brew beer shall not be required for ", and for the words " and shall not be granted to " there shall be substituted " so however that this subsection shall not exempt ".

(5) In subsection (5), after the word "person" there shall be inserted " except as permitted by subsection (3) of this section ".

2 (1) Section 131 of the Act of 1952 shall be amended as follows.

(2) For the words "licence to brew beer as a private brewer", wherever they occur, there shall be substituted " limited licence to brew beer ".

(3) In subsection (1) for the words " one house only, being a house " there shall be substituted " one set of premises only, being premises ", and for the words from the beginning of the proviso to the end of the subsection there shall be substituted " For the purposes of this subsection the land and buildings within one curtilage, or any lands and buildings in Scotland with their parts and pertinents, shall be treated as one set of premises ".

(4) In subsection (2) after the words " personal representatives or " there shall be inserted " liquidator or ".

(5) In subsections (3) to (5) for references to a private brewer there shall be substituted references to the holder of a limited licence to brew beer.

3 In section 134 of the Act of 1952, in subsection (1) for the reference to a private brewer there shall be substituted a reference to the holder of a limited licence to brew beer or of a corresponding licence granted in Northern Ireland, and in subsection (3) the words from the beginning of the proviso to the end of the subsection shall cease to have effect.

4 In section 307(1) of the Act of 1952, in the definition of " brewer ", the words " and ' private brewer' ", " respectively ", and " and a person holding such a licence as a private brewer" shall cease to have effect, and after the definition of " licence year " there shall be inserted—

• “' limited licence to brew beer ' has the meaning assigned by section 125(1) of this Act”.

5 In Schedule 2 to the Act of 1952, Part II shall cease to have effect.