Finance Act 1991 (c. 31)

SCHEDULES

SCHEDULE 2 U.K. AMENDMENTS RELATING TO BEER DUTY

General amendment of enactments relating to beer U.K.

1 U.K. Subject to section 7 of this Act and the following provisions of this Schedule—

(a) for the words “brewer for sale” or “brewers for sale”, wherever occurring in the Customs and Excise Acts 1979 F1 ... F2 ... there shall be substituted respectively the words “registered brewer ” or “registered brewers ”; and

(b) for the word “brew”, “brews”, “brewing” or “brewed”, wherever occurring in those Acts in connection with worts or beer, there shall be substituted respectively the word “produce ”, “produces ”, “producing ” or “produced ”.

Textual Amendments

F1 Words in Sch. 2 para. 1 repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7; S.I. 2005/3056, art. 2(2) (with art. 4)

F2 Words in Sch. 2 para. 1(a) repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), sch. 7 (with s. 143); S.S.I. 2007/472, art. 3