SCHEDULES
SCHEDULE 2 AMENDMENTS RELATING TO BEER DUTY
The Alcoholic Liquor Duties Act 1979 (c.4)
I15
C11
Section 4(1) of that Act (definitions) shall be amended in accordance with the following provisions of this paragraph.
2
The definitions of “brewer” and “brewer for sale” and of “limited licence to brew beer” shall be omitted.
C13
After the definition of “methylated spirits” there shall be inserted—
“package, in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers;
“packager, in relation to beer, means a person carrying on the business of packaging beer;
C14
After the definition of “rectifier” there shall be inserted—
“registered brewer has the meaning given by section 47(1) below;