http://www.legislation.gov.uk/id/ukpga/1979/4

F1Part III Beer

Annotations:

Amendments (Textual)

Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)

F1 Charge of excise duty

F136 General beer duty

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F1Beer from small breweries

F136A Beer from small breweries: introductory

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F136B Interpretation of provisions relating to small brewery beer

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F136C Meaning of “small brewery beer": beer from singleton breweries

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F136D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries

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F136E Meaning of “small brewery beer": beer from co-operated breweries

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F136F Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries

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F136G Assessments where incorrectly low rate of duty applied

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F1Power to vary rates

F136H Power to vary reduced rate provisions

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F1Charge of excise duty: high strength beer

F137High strength beer duty

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F138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 Reliefs from excise duty

F141Exemption from duty of beer brewed for private consumption.

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F141ASuspension of duty: registration of persons and premises.

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F142 Drawback on exportation, removal to warehouse, shipment as stores, etc.

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F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F144 Remission or repayment of duty on beer used for purposes of research or experiment.

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F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F146 Remission or repayment of duty on spoilt beer.

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F1Producing of beer

F147 Registration of producers of beer.

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F148Licence to use premises for adding solutions to beer.

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F149 Beer regulations.

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F149A Drawback allowable to registered brewer.

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F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F152 Offences in connection with fraudulent evasion of duty.

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F1Part III Beer

F1 Charge of excise duty

F136 General beer duty

F1Beer from small breweries

F136A Beer from small breweries: introductory

F136B Interpretation of provisions relating to small brewery beer

F136C Meaning of “small brewery beer": beer from singleton breweries

F136D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries

F136E Meaning of “small brewery beer": beer from co-operated breweries

F136F Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries

F136G Assessments where incorrectly low rate of duty applied

F1Power to vary rates

F136H Power to vary reduced rate provisions

F1Charge of excise duty: high strength beer

F137High strength beer duty

F138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 Reliefs from excise duty

F141Exemption from duty of beer brewed for private consumption.

F141ASuspension of duty: registration of persons and premises.

F142 Drawback on exportation, removal to warehouse, shipment as stores, etc.

F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F144 Remission or repayment of duty on beer used for purposes of research or experiment.

F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F146 Remission or repayment of duty on spoilt beer.

F1Producing of beer

F147 Registration of producers of beer.

F148Licence to use premises for adding solutions to beer.

F149 Beer regulations.

F149A Drawback allowable to registered brewer.

F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F152 Offences in connection with fraudulent evasion of duty.

F153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .