Category: News & Events

Customs and Excise Management Act – 1979

An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

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Small Brewery Beer

Small brewery beer is beer, other than that brewed under licence, produced by eligible breweries, whether in the UK or overseas. Small brewery beer is eligible for reduced rates of duty.

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