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Alcoholic Liquor Duties Act 1979

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[F136G Assessments where incorrectly low rate of duty appliedU.K.

(1)Subsection (3) below applies if—

(a)duty is charged by section 36 above on any beer, and

(b)it appears at the excise duty point that the beer is small brewery beer for the purposes of section 36(1AA) above, but

(c)it turns out that the beer was not small brewery beer for those purposes (because, for example, circumstances were not as they appeared at that point or they subsequently changed).

(2)Subsection (3) below also applies if—

(a)duty is charged by section 36 above on any beer that is small brewery beer for the purposes of section 36(1AA) above, and

(b)the rate of duty that at the excise duty point appeared to be the correct rate turns out to have been lower than the correct rate (because, for example, circumstances were not as they appeared at that point or they subsequently changed).

(3)In any such case the Commissioners—

(a)may assess the amount that is the difference between—

(i)the actual amount of the duty charged on the beer by section 36 above, and

(ii)the lower amount that, at the excise duty point, appeared to be the amount charged,

as being excise duty due from the person liable to pay the duty charged on the beer by section 36 above, and

(b)may notify him or his representative accordingly.

(4)Where two or more persons are liable to pay the duty charged on the beer—

(a)the reference in subsection (3)(a) above to the person liable to pay the duty is to any one or more of those persons, and

(b)the reference in subsection (3)(b) above to notifying the person liable or his representative is to notifying each person assessed or his representative.]

Textual Amendments

F1Ss. 36A-36H inserted (retrospective to 1.6.2002 (except s. 36H in force at 24.7.2002)) by Finance Act 2002 (c. 23), s. 4, Sch. 1 para. 2

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