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Finance Act 1963

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This is the original version (as it was originally enacted).

6Brewers not for sale

(1)No licence for the brewing of beer shall be required by a person who brews only for his own domestic use or for consumption by farm labourers employed by him in the actual course of their labour or employment and is not also a dealer in or retailer of beer; and the excise duty on beer shall not be chargeable on beer brewed by such a person.

(2)An excise licence under section 125 of the Act of 1952 may be granted authorising the person to whom it is granted to brew beer not for sale and only for his own domestic use or for consumption by any persons employed by him in the actual course of their employment; and on every such licence there shall be charged a duty of four shillings.

(3)The Act of 1952 shall have effect subject to the amendments specified in Schedule 2 to this Act, being amendments consequential on the foregoing provisions of this section.

(4)Subsection (1) of this section, and subsection (3) thereof and Schedule 2 to this Act so far as they exempt from duty and from requirements as to licensing such persons as are specified in subsection (1) of this section, shall be deemed to have had effect as from the 4th April 1963.

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