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Finance Act 1982
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9 Immature spirits for home use and loss allowance for imported beer.U.K.
(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)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:—
“(3)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.”
(4)Subsection (3) above has effect in relation to beer imported or removed into the United Kingdom on or after 1st October 1982.
Textual Amendments
F1S. 9(1)(2) repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I
Modifications etc. (not altering text)
C1The text of ss. 9(3), 10, 11(2)(3), 12 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
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