Finance Act 2011 (c. 11)

Part 1 U.K. Charges, rates, allowances etc

Alcohol duties U.K.

15 New high strength beer duty U.K.

(1) Schedule 1 contains provision for and in connection with a duty of excise on high strength beer.

(2) The Commissioners for Her Majesty's Revenue and Customs are responsible for the collection and management of that duty.