Part IIIU.K. Beer
[F1[F2Beer from small breweries]U.K.
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
F2S. 36A cross-heading substituted (1.10.2011) by Finance Act 2011 (c. 11), s. 14(3)(7)
36B Interpretation of provisions relating to small brewery beerU.K.
(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 [F3general beer] 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 [F4section 1122 of the Corporation Tax Act 2010] .]
Textual Amendments
F3Words in s. 36B(5) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 5
F4Words in s. 36B(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 169 (with Sch. 2)