Explanatory note

This Order brings into operation on 29th October 1985 the amendments to the Alcoholic Liquor Duties Act 1979 (c.4) contained in paragraphs 3 and 4 of Schedule 3 to the Finance Act 1985.

Paragraph 3 contains revised provisions for determining the duty chargeable on beer and the due dates for payment.

Paragraph 4 modifies the restrictions on adding substances to beer, both before and after its delivery from brewery premises.

Each paragraph empowers the Commissioners of Customs and Excise to make appropriate regulations.