Finance Act 1991 (c. 31)

SCHEDULES

SCHEDULE 2 U.K. AMENDMENTS RELATING TO BEER DUTY

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

8 U.K. For section 41 of that Act (exemption from duty of beer brewed for private consumption) there shall be substituted—

“41 Exemption from duty of beer produced for private consumption.

The duty on beer produced in the United Kingdom shall not be chargeable on beer produced by a person who produces beer only for his own domestic use.”