Finance Act, 1989
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Provisions relating to private brewers. |
51.—(1) In this section— | |
“offered for sale” includes an invitation to treat; | ||
“private brewer” means a brewer of beer, not being a brewer for sale within the meaning of section 19 of the Inland Revenue Act, 1880 . | ||
(2) The duties of excise imposed by section 6 of the Finance Act, 1919 , upon a licence to be taken out annually by a private brewer shall not be charged or levied. | ||
(3) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall not be charged or levied on beer brewed by a private brewer, provided that the said beer is brewed by the said brewer solely for his own domestic use. | ||
(4) (a) Beer shall not be brewed by a private brewer otherwise than for his own domestic use and beer brewed by the said brewer shall not be sold or offered for sale by any person. | ||
(b) A person who contravenes the provisions of paragraph (a) shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any beer in respect of which the offence was committed and any vessels, utensils and materials for brewing in the possession of a private brewer of beer in respect of which the offence was committed shall be liable to forfeiture. | ||
(5) The following enactments are hereby repealed: | ||
(a) sections 13 (2), 32 , 33 and 34 of the Inland Revenue Act, 1880 , | ||
(b) section 15 of the Customs and Inland Revenue Act, 1881 , and | ||
(c) section 6 (2) of the Finance Act, 1919 . | ||
(6) This section shall come into operation on the 1st day of October, 1989. |