2(1)In section 45 of that Act (repayment of duty on beer used in the production of other beverages etc.), for the words from “in the production” to the end of paragraph (b) there shall be substituted—
“(a)in the production of any beverage of an alcoholic strength not exceeding 1.2 per cent.;
(b)in the production in an excise warehouse of any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent.; or
(c)in the manufacture of any such article (other than a beverage) as the Commissioners may determine having regard to its alcoholic content,”.
(2)That section shall be renumbered as subsection (1) of that section and after that provision as so renumbered there shall be inserted—
“(2)Any duty chargeable on imported beer of a strength not exceeding 1.2 per cent. may be remitted subject to such conditions as the Commissioners may impose.”