Part I Customs and Excise and Value Added Tax

Chapter I General

Alcoholic liquor duties

I14 Beer duty: abolition of certain reliefs, etc.

1

The Alcoholic Liquor Duties Act 1979 shall be amended as follows.

2

In subsection (2) of section 42 (drawback on exportation etc. of beer)—

a

paragraph (a) (drawback on removal to excise warehouse) shall be omitted,

b

in paragraph (b) the words “or removal to the Isle of Man” shall be omitted,

c

also in paragraph (b) for “any such beer” there shall be substituted “ any beer to which this section applies ”, and

d

for “exported, removed or shipped” there shall be substituted “ exported or shipped ”.

3

In subsections (3) and (4) of that section the word “remove,”, in each place where it occurs, shall be omitted.

4

Section 43 (warehousing of beer for exportation, etc.) shall cease to have effect.

5

In section 45(1) (repayment of duty on beer used in the production or manufacture of other beverages etc.)—

a

at the end of paragraph (a) there shall be inserted “ or ”, and

b

paragraph (b) shall be omitted.

6

Section 51 (power to require production of books by brewers for sale) shall cease to have effect.

7

Subsections (2)(a) and (c) and (4) to (6) above shall come into force on 1st September 1993.

8

Subsections (2)(b) and (d) and (3) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.