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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 1
- Paragraph 8
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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”.
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