Part III Beer
36BF1 Interpretation of provisions relating to small brewery beer
1
The following provisions of this section have effect for the purposes of section 36(1AA) above, section 36A above, this section and sections 36C to 36F below.
2
A brewery is a “singleton brewery” at any particular time in a calendar year if it is not a co-operated brewery at that time.
3
A brewery is a “co-operated brewery” at any particular time in a calendar year if—
a
a person who produces beer in the brewery at that time or any earlier time in that year, or
b
a person connected with such a person,
also produces beer in any other brewery at that time or any earlier time in that year.
4
“Brewery” means premises (whether or not in the United Kingdom) on which beer is produced and that are situated physically apart from any other premises on which beer is produced.
5
“The standard beer duty rate” means the rate of duty specified by section 36(1AA)(a) above.
6
References to “the grossed-up amount” of an estimate of the amount of a brewery’s production in a calendar year are to the amount given by—
where—
E is the amount of the estimate, and
N is the number of days (if any) in the calendar year before the brewery begins to be used as beer-production premises.
7
References to a brewery being used as beer-production premises are, in the case of a brewery in the United Kingdom, to there being at least one person who is required to be registered under section 47 below in respect of the brewery.
8
Any question whether a person is connected with another shall be determined in accordance with section 839 of the Income and Corporation Taxes Act 1988.