[F136A Beer from small breweries: introductoryU.K.
(1)For the purposes of section 36(1AA) above (but subject to subsection (2) below)—
(a)whether beer produced in a singleton brewery is “small brewery beer” is determined in accordance with section 36C below, and
(b)whether beer produced in a co-operated brewery is “small brewery beer” is determined in accordance with section 36E below.
(2)Beer is not small brewery beer if it is produced by a person on any premises in circumstances in which he is required to be, but is not, registered under section 47 below in respect of those premises.]
Textual Amendments
F1Ss. 36A-36H inserted (retrospective to 1.6.2002 (except s. 36H in force at 24.7.2002)) by Finance Act 2002 (c. 23), s. 4, Sch. 1 para. 2