Finance Act, 1992
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Exemptions from duty. |
91.—(1) Subject to compliance with any conditions the Commissioners see fit to impose, the duty of excise imposed by section 90 shall not be charged or levied on beer— | |
(a) not exceeding 0.5% vol.; | ||
(b) produced in the State by a private brewer, provided that the said beer is brewed by the said brewer solely for his own domestic use. | ||
(2) (a) Beer brewed by a private brewer shall not be sold or offered for sale by any person. | ||
(b) A person who contravenes the provisions of paragraph (a) of this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000. | ||
(3) Any beer in respect of which an offence was committed under subsection (2) and any vessels, utensils and materials for brewing in the possession of a private brewer in respect of which such an offence was committed shall be liable to forfeiture. |