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Alcoholic Liquor Duties Act 1979
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1979 c. 4
- Part III
- Charge of excise duty:...
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Changes over time for: Cross Heading: Charge of excise duty: high strength beer
Version Superseded: 17/12/2020
Status:
Point in time view as at 13/03/2017.
Changes to legislation:
There are currently no known outstanding effects for the Alcoholic Liquor Duties Act 1979, Cross Heading: Charge of excise duty: high strength beer.
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[F1Charge of excise duty: high strength beerU.K.
Textual Amendments
F1S. 37 and cross-heading inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 1
37High strength beer dutyU.K.
(1)A duty of excise is charged on high strength beer—
(a)imported into the United Kingdom, or
(b)produced in the United Kingdom,
on or after 1 October 2011.
(2)“High strength beer” means beer which is of a strength exceeding 7.5 per cent.
(3)The duty charged by subsection (1) is referred to in this Act as “high strength beer duty”.
(4)High strength beer duty is charged at [F2£5.69] per hectolitre per cent of alcohol in the beer.
(5)Subject to the provisions of this Act—
(a)the high strength beer duty on beer produced in, or imported into, the United Kingdom is to be charged and paid, and
(b)the amount chargeable in respect of any such duty is to be determined and becomes due,
in accordance with regulations under section 49 and with any regulations under section 1 of the Finance (No. 2) Act 1992.]
Textual Amendments
F2Sum in s. 37(4) substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(4)(7)
F338. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F3S. 38 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 6, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F439. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F4S. 39 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 6, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F540. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F5S. 40 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 7, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch.1 Pt. II.
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