Finance Act 1989

3 Original gravity of beer.U.K.

(1)In section 3(5) of the M1Alcoholic Liquor Duties Act 1979(under which the gravity of worts as ascertained by the proper officer is relevant for certain purposes) for the words from “proper officer” to the end there shall be substituted the words “brewer in accordance with subsection (2) above and recorded by him in pursuance of regulations made under section 49 below.”

(2)This section applies to worts if the brewer ascertains their gravity in accordance with section 3(2) of the Alcoholic Liquor Duties Act 1979, for the purpose of the record kept by him in pursuance of regulations under section49 of that Act, on or after the day on which this Act is passed.

Marginal Citations