Part 2Alcohol Duty

Chapter 3Small producer relief

Interpretation of Chapter 3

I1I271Index 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)