- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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2U.K.ALDA 1979 is amended as follows.
3U.K.In section 4 (interpretation), in subsection (1) insert at the appropriate places—
““general beer duty” has the meaning given by section 36(1ZAA);”, and
““high strength beer duty” has the meaning given by section 37(3);”.
4(1)Section 36 (beer: charge of excise duty) is amended as follows.U.K.
(2)After subsection (1) insert—
“(1ZAA)The duty charged by subsection (1) is referred to in this Act as “general beer duty”.”
(3)In subsection (1AA), for “the duty” substitute “ general beer duty ”.
(4)In subsection (1A), after “No” insert “ general beer ”.
(5)In subsection (2)(a), for “the duty” substitute “ general beer duty ”.
(6)For the heading substitute “ General beer duty ”.
5U.K.In section 36B (interpretation of provisions relating to small brewery beer), in subsection (5), after “rate of” insert “ general beer ”.
6(1)Section 36D (rate of duty for small brewery beer from singleton breweries) is amended as follows.U.K.
(2)In subsection (2), after “rate of” insert “ general beer ”.
(3)In the heading, after “Rate of” insert “ general beer ”.
7(1)Section 36F (rate of duty for small brewery beer from co-operated breweries) is amended as follows.U.K.
(2)In subsection (2), after “rate of” insert “ general beer ”.
(3)In the heading, after “Rate of” insert “ general beer ”.
8(1)Section 36G (assessments where incorrectly low rate of duty applied) is amended as follows.U.K.
(2)In subsection (1)(a), for “duty is charged by section 36 above” substitute “ general beer duty is charged ”.
(3)In subsection (2)(a), for “duty is charged by section 36 above” substitute “ general beer duty is charged ”.
(4)In subsection (3)(a), for “duty charged on the beer by section 36 above” (in both places) substitute “ general beer duty charged on the beer ”.
(5)In subsection (4)—
(a)for “duty charged” substitute “ general beer duty charged ”, and
(b)in paragraph (a), for “the duty” substitute “ that duty ”.
9U.K.In section 36H (power to vary reduced rate provisions), in subsection (1) for “excise duty” substitute “ general beer duty ”.
10U.K.In section 41 (exemption from duty of beer produced for private consumption), for “The duty on beer produced in the United Kingdom shall not be” substitute “ Neither general beer duty on beer produced in the United Kingdom, nor high strength beer duty on beer so produced, is ”.
11U.K.In section 49 (beer regulations), in subsection (1)—
(a)for “the duty” (in the first place it occurs) substitute “ general beer duty or high strength beer duty ”, and
(b)for “the duty” (in the second place it occurs) substitute “ any duty ”.
12U.K.In section 49A (drawback allowable to registered brewer), in subsection (2) for “the excise” substitute “ any excise ”.
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