Part 2Alcohol Duty

Chapter 3Small producer relief

Mergers and demergers

I1I263Modified duty discount

1

This section applies in relation to alcoholic products that are produced—

a

on post-merger production group premises, and

b

in a merger transition year.

2

For the purposes of section 59, references to the “relevant production amount” are references to the adjusted post-merger amount (and subsections (3) and (4) of that section do not apply).

3

Section 58(c) does not apply for the purposes of the application of section 55 or 59 in a merger transition year.