Finance Act 2011

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 ”.