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.