SCHEDULE 1New high strength beer duty
Consequential amendments in ALDA 1979
8
(1)
Section 36G (assessments where incorrectly low rate of duty applied) is amended as follows.
(2)
In subsection (1)(a), for “duty is charged by section 36 above” substitute “
general beer duty is charged
”
.
(3)
In subsection (2)(a), for “duty is charged by section 36 above” substitute “
general beer duty is charged
”
.
(4)
In subsection (3)(a), for “duty charged on the beer by section 36 above” (in both places) substitute “
general beer duty charged on the beer
”
.
(5)
In subsection (4)—
(a)
for “duty charged” substitute “
general beer duty charged
”
, and
(b)
in paragraph (a), for “the duty” substitute “
that duty
”
.