Finance Act 1985 (c. 54)

SCHEDULES

SCHEDULE 3 U.K. M1 Amendments of Alcoholic Liquor Duties Act 1979

Marginal Citations

M1 1979 c. 4.

Manufacture of spirits during the recovery of beer U.K.

1 U.K. In section 13 (regulations and directions relating to manufacture of spirits) after subsection (2) there shall be inserted the following subsection—

“(2A) If the Commissioners so direct, spirits manufactured by a process to which a direction under subsection (2) above applies shall be treated as not being within the charge of duty on spirits under section 5 above.”