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.