SCHEDULE 1 New High Strength Beer Duty
Finance Act 2011 (2011 c 11) | Legislation

SCHEDULE 1 New High Strength Beer Duty

Section 15

High strength beer duty

1

In Part 3 of ALDA 1979 (beer), after section 36H insert—

“Charge of excise duty: high strength beer
37 High strength beer duty

(1)     A duty of excise is charged on high strength beer—

(a)     imported into the United Kingdom, or

(b)     produced in the United Kingdom,

on or after 1 October 2011.

(2)     “High strength beer†means beer which is of a strength exceeding 7.5 per cent.

(3)     The duty charged by subsection (1) is referred to in this Act as “high strength beer dutyâ€.

(4)     High strength beer duty is charged at £4.64 per hectolitre per cent of alcohol in the beer.

(5)     Subject to the provisions of this Act—

(a)     the high strength beer duty on beer

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