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Alcoholic Liquor Duties Act 1979
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39Charge of duty on beer brewed in the United Kingdom: private brewer,
(1)The duty on beer brewed by the holder of a limited licence to brew beer or of a corresponding licence in Northern Ireland shall be charged and paid in accordance with subsections (2) and (3) below.
(2)Duty shall be charged by reference to the quantity of worts of an original gravity of 1055° deemed to have been brewed from the materials used in accordance with section 3'7(2) above, less 6 per cent of that quantity.
(3)The charge of duty shall be made up and the amount payable in respect thereof shall be paid at such times as the Commissioners may appoint.
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