The Finance Act 1985 (Beer) (Commencement) Order 1985
Made: 28th October 1985
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 6(2) of the Finance Act 1985, hereby make the following Order:—
1
This Order may be cited as the Finance Act 1985 (Beer) (Commencement) Order 1985.
2
Paragraphs 3 and 4 of Schedule 3 to the Finance Act 1985 shall come into operation on 29th October 1985.
Signed
P. Jefferson Smith — Commissioner of Customs and Excise — 28th October 1985
Explanatory note
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.
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