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Finance Act 2012
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51(1)ALDA 1979 is amended as follows.U.K.
(2)In section 1 (alcoholic liquors dutiable under ALDA 1979)—
(a)in subsection (3), omit from “, but” to the end of the subsection, and
(b)in subsection (5), omit “black beer,”.
(3)In section 4(1) (interpretation), omit the definition of “black beer”.
(4)In section 55(5)(b) (made-wine: exception to requirement for excise licence), omit “or black beer”.
(5)The amendments made by sub-paragraphs (2) and (3) come into force on 1 April 2013.
(6)The amendment made by sub-paragraph (4) has effect in relation to the use on or after 1 April 2013 of ingredients that include black beer.
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