Finance Act 1986

4 Beer duty: minor amendments

(1) In subsection (2) of section 46 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on beer which, having been removed from entered premises, has accidentally become spoilt or otherwise unfit for use)—

(a) the word "accidentally" shall be omitted; and

(b) after the words "subject to" there shall be inserted "subsection (2A) below and to";

and at the end of that subsection there shall be inserted the following subsection—

“(2A) For the purpose of determining the amount of duty to be remitted or repaid under subsection (2) above in respect of any beer, it shall be assumed that, at any material time, the worts of the beer had an original gravity of one degree less than they actually had and that duty on the beer was charged accordingly.”

(2) After section 49 of the Alcoholic Liquor Duties Act 1979 there shall be inserted the following section—

“49A Drawback allowable to brewer for sale.

(1) For the purpose of any claim for drawback by a brewer for sale in respect of duty charged on beer, duty which has been determined in accordance with regulations under section 49(1)(bb) above shall be deemed to be duty which has been paid (whether or not it is in fact paid by the time the claim is made).

(2) Subject to such conditions as the Commissioners see fit to impose, drawback allowable to a brewer for sale in respect of beer may be set against any amount to which the brewer is chargeable under section 38 above and, in relation to a brewer for sale, any reference in this Act or the Management Act to drawback payable shall be construed accordingly.”