Alcoholic Liquor Duties Act 1979

[F1 41 Exemption from duty of beer brewed for private consumption. U.K.

[F2 Neither general beer duty on beer produced in the United Kingdom, nor high strength beer duty on beer so produced, is] chargeable on beer produced by a person who produces beer only for his own domestic use.]

Textual Amendments

F1 S. 41 substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 8; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.

F2 Words in s. 41 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 10