# Finance Act 2011, Section 15: New high strength beer duty


(1) Schedule 1 contains provision for and in connection with a duty of excise on high strength beer.
(2) The Commissioners for Her Majesty's Revenue and Customs are responsible for the collection and management of that duty.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/15 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.