Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 1 U.K. New high strength beer duty

Consequential amendments in ALDA 1979 U.K.

4 (1) Section 36 (beer: charge of excise duty) is amended as follows. U.K.

(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 ”.