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Finance Act 1985
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- 1985 c. 54
- SCHEDULE 3
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SCHEDULE 3U.K.M1Amendments of Alcoholic Liquor Duties Act 1979
Manufacture of spirits during the recovery of beerU.K.
1U.K.In section 13 (regulations and directions relating to manufacture of spirits) after subsection (2) there shall be inserted the following subsection—
“(2A)If the Commissioners so direct, spirits manufactured by a process to which a direction under subsection (2) above applies shall be treated as not being within the charge of duty on spirits under section 5 above.”
Spirits: attenuation chargeU.K.
F12U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 3 para. 2 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)
Determination of beer dutyU.K.
F23U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 3 para. 3 repealed (1.5.1993 for specified purposes and 1.6.1993 otherwise) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7, 123, Sch. 19 Pt. II; S.I. 1993/1152, art. 2, Sch. 1 (with arts. 3-7)
Restrictions on adding substances to beerU.K.
F34U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 3 para. 4 repealed (1.5.1993 for specified purposes and 1.6.1993 otherwise) by Finance Act 1991 (c. 31, SIF 40:1) ss. 7, 123, Sch. 19 Pt. II; S.I. 1993/1152, art. 2, Sch. 1 (with arts. 3-7)
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