(1)No person shall brew beer unless he holds an excise licence under this section to brew beer or is exempted from holding one by subsection (5) below.
(2)An excise licence under this section may—
(a)authorise the person to whom it is granted to brew beer for sale; or
(b)authorise the person to whom it is granted to brew beer not for sale and only for his own domestic use or for consumption by any persons employed by him in the actual course of their employment;
and in this Act—
" brewer " means a person holding a licence under this section;
" brewer for sale " means a person holding a licence to brew beer for sale; and
" limited licence to brew beer " means a licence to brew beer as mentioned in paragraph (b) above.
(3)Any licence granted under this section shall expire on the 30th September next after it is granted.
(4)On every licence to brew beer there shall be charged an excise licence duty of the following amount, that is to say—
(a)in the case of a licence to brew beer for sale, £15.75;
(b)in the case of a limited licence to brew beer, £0.20.
(5)A licence to brew beer shall not be required—
(a)for the brewing of beer only for the brewer's own domestic use or for consumption by farm labourers employed by the brewer in the actual course of their labour or employment; or
(b)for the brewing of beer (with the authority of the Commissioners and subject to compliance with such conditions as they see fit to impose) solely for the purposes of research or of experiments in brewing;
but this subsection shall not exempt any person who is also a wholesaler or retailer of beer.
(6)The Commissioners may refuse to grant a licence under this section in respect of any premises on which, from the situation of those premises with respect to a distillery, they think it inexpedient to allow the brewing of beer.
(7)If any person, except as permitted by subsection (5) above, brews beer otherwise than under and in accordance with a licence under this section, he shall be liable on summary conviction to a penalty of £500 and all worts, beer and vessels, utensils and materials for brewing in his possession shall be liable to forfeiture.