Part I Customs and Excise

9 Immature spirits for home use and loss allowance for imported beer.

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C13

At the end of section 40 of the Alcoholic Liquor Duties Act 1979 (charge of duty on imported beer) there shall be added the following subsection:—

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The duty chargeable on beer to which subsection (1) above applies and which is imported or removed into the United Kingdom in containers having a capacity of more than 10 litres shall be charged on a quantity which is 2 per cent. less than the quantity so imported or removed.

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Subsection (3) above has effect in relation to beer imported or removed into the United Kingdom on or after 1st October 1982.