Finance Act 2014
Amendment of section 78A of Finance Act 2003 (relief for small breweries) | ||
59. (1) Section 78A of the Finance Act 2003 is amended— | ||
(a) in subsection (1) by substituting “30,000 hectolitres” for “20,000 hectolitres” in each place, | ||
(b) in subsection (3)(b)(ii) by substituting “60,000 hectolitres” for “40,000 hectolitres”, and | ||
(c) in subsection (4)(b) by substituting “30,000 hectolitres” for “20,000 hectolitres”. | ||
(2) Subsection (1) comes into operation on 1 January 2015. |