Section 63 | Modified duty discount

(1)This section applies in relation to alcoholic products that are produced—

(a)on post-merger production group premises, and

(b)in a merger transition year.

(2)For the purposes of section 59, references to the “relevant production amount” are references to the adjusted post-merger amount (and subsections (3) and (4) of that section do not apply).

(3)Section 58(c) does not apply for the purposes of the application of section 55 or 59 in a merger transition year.