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SCHEDULES

SCHEDULE 2U.K. AMENDMENTS RELATING TO BEER DUTY

The Alcoholic Liquor Duties Act 1979 (c.4)U.K.

5(1)Section 4(1) of that Act (definitions) shall be amended in accordance with the following provisions of this paragraph.U.K.

(2)The definitions of “brewer” and “brewer for sale” and of “limited licence to brew beer” shall be omitted.

(3)After the definition of “methylated spirits” there shall be inserted—

“package, in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers;

“packager, in relation to beer, means a person carrying on the business of packaging beer;.

(4)After the definition of “rectifier” there shall be inserted—

“registered brewer has the meaning given by section 47(1) below;.

Modifications etc. (not altering text)

Commencement Information

I1Sch. 2 para. 5 wholly in force; para. 5 not in force at Royal Assent see s. 7(5); para. 5(1)(3)(4) in force at 1.5.1993 and para. 5(2) in force at 1.6.1993 by S.I. 1993/1152, art. 3, Sch. 1.