Finance Act, 1977

PART II

Excise

Variation of excise duty on distillers' licences and brewers' licences.

44.—(1) Notwithstanding anything in Scale 1 of the First Schedule to the Finance (1909-10) Act, 1910 , the duty imposed by section 43 of that Act on the licence to be taken out annually by a distiller of spirits shall be charged, levied and paid at the rate of £50.

(2) Notwithstanding anything in Scale 2 of the said First Schedule, the duty imposed by section 43 of the said Act on the licence to be taken out annually by a brewer of beer for sale shall be charged, levied and paid at the rate of £50.

(3) Provisions 3 and 4 of the provisions referred to in the said First Schedule as Provisions applicable to Manufacturers' Licences shall not apply to a licence referred to in subsection (1) or (2) of this section.

(4) This section shall have effect in relation to licences granted on or after the 1st day of October, 1977.