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 | |
connected premises | |
current year | |
duty discount | |
estimated alcohol production amount | |
group premises | |
merger transition year | |
non-group premises | |
post-merger production group | |
post-merger production group premises | |
previous year | |
producer (in Chapter 3) | |
production group | |
production premises | |
production year | |
small producer | |
small producer alcoholic products | |
small production limit | |
small production premises | section 56 (for general purposes); section 62 (in relation to a post-merger production group) |
SP1 and SP2 | |
Year 1, Year 2 and Year 3 |