Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 1 U.K. New high strength beer duty

Consequential amendments in ALDA 1979 U.K.

8 (1) Section 36G (assessments where incorrectly low rate of duty applied) is amended as follows. U.K.

(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 ”.