Section 116 Temporary provision: ciderI1I2
United Kingdom
Alcohol duty is not charged on cider which is produced—
(a)
at a time before section 82 (approvals) comes into force, and
(b)
by a person who, at that time, is exempt from the requirement to register under section 62 of ALDA 1979 by reason of an order made (or having effect as if made) under subsection (3) of that section.
Annotations
Commencement
- I1
S. 116 not in force at Royal Assent, see s. 120(2)
- I2
S. 116 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)