s 9 Immature spirits for home use and loss allowance for imported beer.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) At the end of section 40 of the Alcoholic Liquor Duties Act 1979 (charge of duty on imported beer) there shall be added the following subsection:— (3) The duty chargeable on beer to which subsection (1) above applies and which is imported or removed into the United Kingdom in containers having a capacity of more than 10 litres shall be charged on a quantity which is 2 per cent. less than the quantity so imported or removed. (4) Subsection (3) above has effect in relation to beer imported or removed into the United Kingdom on or after 1st October 1982.