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Legislation
Finance Act 1985

SCHEDULE 3 Amendments of Alcoholic Liquor Duties Act 1979

  • Crossheading Manufacture of spirits during the recovery of beer
  • Crossheading Spirits: attenuation charge
  • Crossheading Determination of beer duty
  • Crossheading Restrictions on adding substances to beer
  1. Finance Act 1985
  2. Amendments of Alcoholic Liquor Duties Act 1979

Schedule 3 | Amendments of Alcoholic Liquor Duties Act 1979

From legislation.gov.uk

Manufacture of spirits during the recovery of beer

(1)In section 13 (regulations and directions relating to manufacture of spirits) after subsection (2) there shall be inserted the following subsection—

(2A)If the Commissioners so direct, spirits manufactured by a process to which a direction under subsection (2) above applies shall be treated as not being within the charge of duty on spirits under section 5 above.

Spirits: attenuation charge

(2)RepealedF1

Determination of beer duty

(3)RepealedF2

Restrictions on adding substances to beer

(4)RepealedF3

Notes

  1. F1

    Sch. 3 para. 2 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

  2. F2

    Sch. 3 para. 3 repealed (1.5.1993 for specified purposes and 1.6.1993 otherwise) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7, 123, Sch. 19 Pt. II; S.I. 1993/1152, art. 2, Sch. 1 (with arts. 3-7)

  3. F3

    Sch. 3 para. 4 repealed (1.5.1993 for specified purposes and 1.6.1993 otherwise) by Finance Act 1991 (c. 31, SIF 40:1) ss. 7, 123, Sch. 19 Pt. II; S.I. 1993/1152, art. 2, Sch. 1 (with arts. 3-7)

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