SCHEDULES

SCHEDULE 1New high strength beer duty

Consequential amendments in ALDA 1979

4

1

Section 36 (beer: charge of excise duty) is amended as follows.

2

After subsection (1) insert—

1ZAA

The duty charged by subsection (1) is referred to in this Act as “general beer duty”.

3

In subsection (1AA), for “the duty” substitute “ general beer duty ”.

4

In subsection (1A), after “No” insert “ general beer ”.

5

In subsection (2)(a), for “the duty” substitute “ general beer duty ”.

6

For the heading substitute “ General beer duty ”.