15(1)In section 49A of that Act, in subsection (1) (duty determined in accordance with regulations under section 49(1)(bb) deemed to have been paid for purposes of claims for drawback by brewers for sale)—U.K.
(a)for the words “brewer for sale” there shall be substituted the words “registered brewer or person registered under section 41A above ”; and
(b)for the words “section 49(1)(bb)” there shall be substituted the words “section 49(1)(e) ”.
(2)In subsection (2) of that section—
(a)for the words “brewer for sale” in both places where they occur there shall be substituted the words “registered brewer or person registered under section 41A above ”;
(b)for the words “the brewer” there shall be substituted the word “he ”; and
(c)for the words “under section 38 above” there shall be substituted the words “in respect of the excise duty on beer ”.