- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies for the purposes of this Chapter.
(2)“Production premises” means premises (whether or not in the United Kingdom) on which alcoholic products are produced.
(3)Production premises are “group premises” at a time in a production year (the “reference time”) if—
(a)a person (“P”) who produces alcoholic products on the premises at the reference time or at any earlier time in that year, or
(b)a person connected with P,
also produces alcoholic products on any other premises at the reference time or any earlier time in that year.
(4)“Connected premises”, in relation to group premises, means premises on which alcoholic products are produced at the reference time or at any earlier time in the current year, by—
(a)P, or
(b)a person connected with P.
(5)References to “the production group”, in relation to group premises, are references to the group consisting of—
(a)the group premises, and
(b)every set of connected premises.
(6)Production premises are “non-group premises” at a time in a production year if, at that time, they are not group premises.
(7)In this Chapter—
(a)references to the “producer”, in relation to a set of premises, are references to the person who produces alcoholic products on those premises, and
(b)references to a “small producer” are references to a person who produces small producer alcoholic products.
(1)References in this Chapter to a person being or becoming connected with another person are to be construed in accordance with section 1122 of CTA 2010.
(2)But the Commissioners may, if they think it appropriate, treat two connected persons as if they were not connected with one another for the purposes of this Chapter.
The following Table sets out expressions defined or explained for the purposes of this Chapter—
Expression | Provision |
---|---|
adjusted post-merger amount | section 64(1) to (3) |
alcohol production amount | section 57(1)(a) |
connected premises | section 69(4) |
current year | section 54(1) |
duty discount | section 59(1) |
estimated alcohol production amount | section 57(1)(b) |
group premises | section 69(3) |
merger transition year | section 61(4) |
non-group premises | section 69(6) |
post-merger production group | section 61(3) |
post-merger production group premises | section 61(2) |
previous year | section 54(4)(b) |
producer (in Chapter 3) | section 69(7)(a) |
production group | section 69(5) |
production premises | section 69(2) |
production year | section 54(4)(a) |
small producer | section 69(7)(b) |
small producer alcoholic products | section 55 |
small production limit | section 56(4) |
small production premises | section 56 (for general purposes); section 62 (in relation to a post-merger production group) |
SP1 and SP2 | section 61(1) |
Year 1, Year 2 and Year 3 | section 61(3) |
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