63Modified duty discountU.K.
(1)This section applies in relation to alcoholic products that are produced—
(a)on post-merger production group premises, and
(b)in a merger transition year.
(2)For the purposes of section 59, references to the “relevant production amount” are references to the adjusted post-merger amount (and subsections (3) and (4) of that section do not apply).
(3)Section 58(c) does not apply for the purposes of the application of section 55 or 59 in a merger transition year.
Commencement Information
I1S. 63 not in force at Royal Assent, see s. 120(2)
I2S. 63 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)