Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2002

Crossheading Alcoholic liquor duties

  • Section 2 Rates of duty on cider
  • Section 3 Duty on beverages made with spirits to be at spirits rate
  • Section 4 Reduced rates of duty on beer from small breweries
  1. Alcoholic liquor duties
  2. Reduced rates of duty on beer from small breweries

Section 4 | Reduced rates of duty on beer from small breweries

From legislation.gov.uk

(1)Schedule 1 to this Act (which makes provision for the excise duty on beer to be charged at reduced rates on beer produced in small breweries) has effect.

(2)Subject to subsection (3), subsection (1) shall be deemed to have come into force on 1st June 2002.

(3)So far as relating to—

(a)the insertion by paragraph 2 of that Schedule of the new section 36H of the Alcoholic Liquor Duties Act 1979, and

(b)paragraph 3 of that Schedule,

subsection (1) comes into force on the day on which this Act is passed.

PreviousNext
PrivacyTerms