Finance Act 2016
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Amendment of section 78A of Finance Act 2003 (relief for small breweries) | ||
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37. (1) Section 78A of the Finance Act 2003 is amended— | ||
(a) in subsection (1)(a), by substituting “40,000 hectolitres” for “30,000 hectolitres”, | ||
(b) in subsection (3)(b)(ii), by substituting “80,000 hectolitres” for “60,000 hectolitres”, and | ||
(c) in subsection (4)(b), by substituting “40,000 hectolitres” for “30,000 hectolitres”. | ||
(2) Subsection (1) comes into operation on 1 January 2017. |