Finance Act 2019
|
Amendment of section 78A of Finance Act 2003 (relief for small breweries) | ||
|
43. (1) Section 78A of the Finance Act 2003 is amended— | ||
(a) in subsection (1)(a), by substituting “50,000 hectolitres” for “40,000 hectolitres”, | ||
(b) in subsection (3)(b)(ii), by substituting “100,000 hectolitres” for “80,000 hectolitres”, and | ||
(c) in subsection (4)(b), by substituting “50,000 hectolitres” for “40,000 hectolitres”. | ||
(2) Subsection (1) shall come into operation on 1 January 2020. |