Part 1Charges, rates, allowances etc
Alcohol duties
14General beer duty: reduced rate for lower strength beer
1
Part 3 of ALDA 1979 (beer) is amended as follows.
2
In section 36 (general beer duty), in subsection (1AA) (rates of duty)—
a
before paragraph (a) insert—
za
in the case of beer that is of a strength which exceeds 1.2 per cent but does not exceed 2.8 per cent, £9.29 per hectolitre per cent of alcohol in the beer;
b
in paragraph (a), after “that” insert “
is of a strength which exceeds 2.8 per cent and
”
,
c
in paragraph (b), after “small brewery beer” insert “
that is of a strength which exceeds 2.8 per cent and is
”
, and
d
in paragraph (c), after “small brewery beer” insert “
that is of a strength which exceeds 2.8 per cent and is
”
.
3
For the italic heading immediately preceding section 36A substitute “
Beer from small breweries
”
.
4
In section 36D (rate of general beer duty for small brewery beer from singleton breweries)—
a
in subsection (2), after “section” insert “
, unless the beer is within section 36(1AA)(za) (rate for lower strength beer)
”
, and
b
in the heading after “beer” insert “
(other than lower strength beer)
”
.
5
In section 36F (rate of general beer duty for small brewery beer from co-operated breweries)—
a
in subsection (2), after “section” insert “
, unless the beer is within section 36(1AA)(za) (rate for lower strength beer)
”
, and
b
in the heading after “beer” insert “
(other than lower strength beer)
”
.
6
Immediately above section 36H (power to vary reduced rate provisions) insert as an italic heading “
Power to vary rates
”
.
7
The amendments made by this section come into force on 1 October 2011.