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Alcoholic Liquor Duties Act 1979

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Point in time view as at 01/01/1998.

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Charge of excise dutyU.K.

[F136 Beer: charge of excise duty.U.K.

(1)There shall be charged on beer—

(a)imported into the United Kingdom, or

(b)produced in the United Kingdom,

a duty of excise at the rate of [F2£11.14]] per hectolitre per cent. of alcohol in the beer.

[F3(1A)No duty shall be chargeable under subsection (1) above on beer which is of a strength of 1.2 per cent. or less; but any such beer shall in all other respects be treated as if it were chargeable with a duty of excise.]

(2)Subject to the provisions of this Act—

(a)the duty on beer produced in, or imported into, the United Kingdom shall be charged and paid, and

(b)the amount chargeable in respect of any such duty shall be determined and become due,

in accordance with regulations under section 49 below [F4and with any regulations under section 1 of the Finance (No. 2) Act 1992].

Textual Amendments

F1S. 36 substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(1)(5); S.I 1993/1152, art. 3(2), Sch. 1 Pt. II.

F2Word in s. 36(1) substituted (1.1.1998) by 1997 c. 58, s. 8(1)(2)

F3S. 36(1A) inserted (27.7.1993 with application in relation to liquor produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man on or after that date) by 1993 c. 34, s. 3(2)(3).

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