Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance (No. 2) Act 2023

Crossheading Main provisions

  • Section 54 Small producer relief: discounted rates
  • Section 55 Small producer alcoholic products
  • Section 56 Small production premises
  • Section 57 “Alcohol production amount” etc
  • Section 58 Exclusions
  • Section 59 Duty discount for small producer alcoholic products
  • Section 60 Assessments where incorrectly low rate of alcohol duty applied
  1. Main provisions
  2. Small producer alcoholic products

Section 55 | Small producer alcoholic products

From legislation.gov.uk

(1)“Small producer alcoholic products” are alcoholic products that—

(a)are of an alcoholic strength of less than 8.5%,

(b)are produced on premises that are small production premises,

(c)are not produced under licence, and

(d)meet such other conditions (if any) as are specified by regulations made by the Commissioners.

(2)Subsection (1) is subject to section 58 (exclusions).

PreviousNext
PrivacyTerms