Part 1

Excise duties

Alcoholic liquor duties

Reduced rates of duty on beer from small breweries
4
1
Schedule 1 to this Act (which makes provision for the excise duty on beer to be charged at reduced rates on beer produced in small breweries) has effect.
2
Subject to subsection (3), subsection (1) shall be deemed to have come into force on 1st June 2002.
3
So far as relating to—
a
the insertion by paragraph 2 of that Schedule of the new section 36H of the Alcoholic Liquor Duties Act 1979, and
b
paragraph 3 of that Schedule,
subsection (1) comes into force on the day on which this Act is passed.