14 General beer duty: reduced rate for lower strength beer
Finance Act 2011 (2011 c 11) | Legislation

14  General beer duty: reduced rate for lower strength beer

(1)     Part 3 of ALDA 1979 (beer) is amended as follows.

(2)     In section 36 (general beer duty), in subsection (1AA) (rates of duty)—

(a)     before paragraph (a) insert—

“(za)     in the case of beer that is of a strength which exceeds 1.2 per cent but does not exceed 2.8 per cent, £9.29 per

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