Amendments to the Alcoholic Liquor Duties Act 1979
11
In section 14 (duty on spirits—attenuation charge)—
a
for subsection (2), substitute the following subsection—
2
There shall be calculated the quantity of alcohol capable of being produced from any wort and wash made at the distillery on the assumption that from every hectolitre of wort and wash 1 litre of alcohol will be produced for every 8.8 degrees of attenuation, that is to say, for every 8.8 degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation, and so in proportion for any less number of litres of wort and wash or any less number of degrees of attenuation.
b
in subsection (4), for the words “computed at proof of”
substitute the words “of alcohol contained in”
and after the word “deducting”
insert the words “the quantity of alcohol contained in”
.