Part 1Excise duties

Alcoholic liquor duties

I14 Reduced rates of duty on beer from small breweries

1

Schedule 1 to this Act (which makes provision for the excise duty on beer to be charged at reduced rates on beer produced in small breweries) has effect.

2

Subject to subsection (3), subsection (1) shall be deemed to have come into force on 1st June 2002.

3

So far as relating to—

a

the insertion by paragraph 2 of that Schedule of the new section 36H of the Alcoholic Liquor Duties Act 1979, and

b

paragraph 3 of that Schedule,

subsection (1) comes into force on the day on which this Act is passed.