57 “Alcohol production amount” etc
Finance (No 2) Act 2023 (2023 c 30) | Legislation

57  “Alcohol production amount” etc

(1)     In relation to production premises—

(a)     the “alcohol production amount” for a production year is the total amount of alcohol contained in alcoholic products produced on those premises in that year, and

(b)     the “estimated alcohol production amount” for a production year is the producer's reasonable estimate of the alcohol production amount for those premises in that year.

(2)     Subsection (1) is subject to subsections (3)

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