Finance Act, 1963

Deferment of payment of beer duty.

30.—The power under section 16 of the Inland Revenue Act, 1880, and the Finance Act, 1918, to defer the time for payment of beer duty may, in the case of lager beer which is kept for a period of at least three months in the premises in which it is brewed, be exercised so as to permit payment of duty on the beer to be deferred to a date not later than the 25th day of the fourth month after the month in which the duty was charged.