Introduction Details of Schedule 39 Black beer
82.Paragraph 51(2)(a) amends the definition of beer in section 1(3) of the Alcoholic Liquor Duties Act 1979 (ALDA) by removing the exclusion for black beer, making black beer liable to excise duty.
83.Paragraphs 51(2)(b) to (4) make consequential amendments to ALDA.