Alcoholic Liquor Duties Act 1979 (c. 4)

Part III U.K. Beer

Reliefs from excise duty U.K.

[F1 41 Exemption from duty of beer brewed for private consumption. U.K.

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.]

Textual Amendments

F1 S. 41 substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 8; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.