Part III U.K. Beer

[F1 [F2 Beer from small breweries] U.K.

Textual Amendments

F1 Ss. 36A-36H inserted (retrospective to 1.6.2002 (except s. 36H in force at 24.7.2002)) by Finance Act 2002 (c. 23), s. 4, Sch. 1 para. 2

F2 S. 36A cross-heading substituted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(3)(7)

36G Assessments where incorrectly low rate of duty applied U.K.

(1) Subsection (3) below applies if—

(a) [F3 general beer duty is charged] on any beer, and

(b) it appears at the excise duty point that the beer is small brewery beer for the purposes of section 36(1AA) above, but

(c) it turns out that the beer was not small brewery beer for those purposes (because, for example, circumstances were not as they appeared at that point or they subsequently changed).

(2) Subsection (3) below also applies if—

(a) [F4 general beer duty is charged] on any beer that is small brewery beer for the purposes of section 36(1AA) above, and

(b) the rate of duty that at the excise duty point appeared to be the correct rate turns out to have been lower than the correct rate (because, for example, circumstances were not as they appeared at that point or they subsequently changed).

(3) In any such case the Commissioners—

(a) may assess the amount that is the difference between—

(i) the actual amount of the [F5 general beer duty charged on the beer], and

(ii) the lower amount that, at the excise duty point, appeared to be the amount charged,

as being excise duty due from the person liable to pay the [F5 general beer duty charged on the beer], and

(b) may notify him or his representative accordingly.

(4) Where two or more persons are liable to pay the [F6 general beer duty charged] on the beer—

(a) the reference in subsection (3)(a) above to the person liable to pay [F7 that duty] is to any one or more of those persons, and

(b) the reference in subsection (3)(b) above to notifying the person liable or his representative is to notifying each person assessed or his representative.]

Textual Amendments

F3 Words in s. 36G(1)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(2)

F4 Words in s. 36G(2)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(3)

F5 Words in s. 36G(3)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(4)

F6 Words in s. 36G(4) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(5)(a)

F7 Words in s. 36G(4)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 8(5)(b)