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Alcoholic Liquor Duties Act 1979
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- UK Public General Acts
- 1979 c. 4
- PART III
- Charge of excise duty
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Charge of excise duty
36Beer: charge of excise duty
There shall be charged on beer—
(a)imported into the United Kingdom ; or
(b)brewed in the United Kingdom,
a duty of excise at the rate of £17.4240 for every 36 gallons, that rate being, however, increased in the case of beer of an original gravity exceeding 1030° by £0.5808 for each additional degree.
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