Part 2Alcohol Duty

Chapter 3Small producer relief

Interpretation of Chapter 3

I2I469“Producer”, “production premises”, “group premises” etc

1

This section applies for the purposes of this Chapter.

2

“Production premises” means premises (whether or not in the United Kingdom) on which alcoholic products are produced.

3

Production premises are “group premises” at a time in a production year (the “reference time”) if—

a

a person (“P”) who produces alcoholic products on the premises at the reference time or at any earlier time in that year, or

b

a person connected with P,

also produces alcoholic products on any other premises at the reference time or any earlier time in that year.

4

“Connected premises”, in relation to group premises, means premises on which alcoholic products are produced at the reference time or at any earlier time in the current year, by—

a

P, or

b

a person connected with P.

5

References to “the production group”, in relation to group premises, are references to the group consisting of—

a

the group premises, and

b

every set of connected premises.

6

Production premises are “non-group premises” at a time in a production year if, at that time, they are not group premises.

7

In this Chapter—

a

references to the “producer”, in relation to a set of premises, are references to the person who produces alcoholic products on those premises, and

b

references to a “small producer” are references to a person who produces small producer alcoholic products.

I3I570Connected persons

1

References in this Chapter to a person being or becoming connected with another person are to be construed in accordance with section 1122 of CTA 2010.

2

But the Commissioners may, if they think it appropriate, treat two connected persons as if they were not connected with one another for the purposes of this Chapter.

I1I671Index of defined expressions: Chapter 3

The following Table sets out expressions defined or explained for the purposes of this Chapter—

Expression

Provision

adjusted post-merger amount

section 64(1) to (3)

alcohol production amount

section 57(1)(a)

connected premises

section 69(4)

current year

section 54(1)

duty discount

section 59(1)

estimated alcohol production amount

section 57(1)(b)

group premises

section 69(3)

merger transition year

section 61(4)

non-group premises

section 69(6)

post-merger production group

section 61(3)

post-merger production group premises

section 61(2)

previous year

section 54(4)(b)

producer (in Chapter 3)

section 69(7)(a)

production group

section 69(5)

production premises

section 69(2)

production year

section 54(4)(a)

small producer

section 69(7)(b)

small producer alcoholic products

section 55

small production limit

section 56(4)

small production premises

section 56 (for general purposes); section 62 (in relation to a post-merger production group)

SP1 and SP2

section 61(1)

Year 1, Year 2 and Year 3

section 61(3)