Finance (No. 2) Act 2008
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Amendment of section 78A (relief for small breweries) of Finance Act 2003. |
51.— Section 78A (as amended by section 73 of the Finance Act 2008 ) of the Finance Act 2003 is amended in subsection (1) by substituting “In the case of beer subject to alcohol products tax at the rate for beer exceeding 2.8% vol, a relief of half the amount of alcohol products tax paid on such beer shall,” for “A relief of half the amount of alcohol products tax paid on beer shall,”. |