Part III Beer
Charge of excise duty
F136 Beer: charge of excise duty.
1
There shall be charged on beer—
a
imported into the United Kingdom, or
b
produced in the United Kingdom,
a duty of excise at the rate of F2£11.14 per hectolitre per cent. of alcohol in the beer.
F31A
No duty shall be chargeable under subsection (1) above on beer which is of a strength of 1.2 per cent. or less; but any such beer shall in all other respects be treated as if it were chargeable with a duty of excise.
2
Subject to the provisions of this Act—
a
the duty on beer produced in, or imported into, the United Kingdom shall be charged and paid, and
b
the amount chargeable in respect of any such duty shall be determined and become due,
in accordance with regulations under section 49 below F4and with any regulations under section 1 of the Finance (No. 2) Act 1992.