Finance Act, 1977
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PART II Excise | ||
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Variation of excise duty on distillers' licences and brewers' licences. |
44.—(1) Notwithstanding anything in Scale 1 of the First Schedule to the Finance (1909-10) Act, 1910 , the duty imposed by section 43 of that Act on the licence to be taken out annually by a distiller of spirits shall be charged, levied and paid at the rate of £50. | |
(2) Notwithstanding anything in Scale 2 of the said First Schedule, the duty imposed by section 43 of the said Act on the licence to be taken out annually by a brewer of beer for sale shall be charged, levied and paid at the rate of £50. | ||
(3) Provisions 3 and 4 of the provisions referred to in the said First Schedule as Provisions applicable to Manufacturers' Licences shall not apply to a licence referred to in subsection (1) or (2) of this section. | ||
(4) This section shall have effect in relation to licences granted on or after the 1st day of October, 1977. |