(1)In Year 1, the adjusted post-merger amount is the alcohol production amount in relation to the larger producer’s premises for the pre-merger year, determined in accordance with section 57 (and the alcohol production amount attributable to the smaller producer for the pre-merger year is disregarded).
(2)In Year 2, the adjusted post-merger amount is the total of—
(a)the adjusted post-merger amount in Year 1, and
(b)one-third of the production difference for Year 2.
(3)In Year 3, the adjusted post-merger amount is the total of—
(a)the adjusted post-merger amount in Year 1, and
(b)two-thirds of the production difference for Year 3.
(4)The amount of the “production difference” for a merger transition year is the difference between—
(a)the aggregate of the alcohol production amount, in relation to every set of post-merger production group premises, for the previous year (determined in accordance with section 57), and
(b)the adjusted post-merger amount in Year 1.
(5)If the alcohol production amount attributable to SP1’s premises for the pre-merger year is greater than the alcohol production amount attributable to SP2’s premises for that year—
(a)SP1 is the “larger producer”, and
(b)SP2 is the “smaller producer”,
and vice versa.
(6)If the amount mentioned in subsection (5) is equal in relation to both SP1’s premises and SP2’s premises, either SP1 or SP2 may be treated as the “larger producer” for the purposes of this section.
(7)In subsections (1), (5) and (6), references to a person’s premises are references to—
(a)the premises on which the person produces alcoholic products immediately before becoming connected with the other person mentioned in section 61(1), if those premises are (at that time) non-group premises, or
(b)if those premises are group premises, the production group which, at that time, includes those premises (and the reference in subsection (1) to the alcohol production amount in relation to those premises is a reference to the aggregate of the alcohol production amount in relation to those premises and every set of connected premises).
Commencement Information
I1S. 64 not in force at Royal Assent, see s. 120(2)
I2S. 64 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)