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  Parliamentary Commissions of Inquiry - Clause 11 - Rates of alcoholic liquor duty
  
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  <p>The Aye voters failed to pass an amendment to the <a href="http://www.opsi.gov.uk/acts/acts2009/pdf/ukpga_20090010_en.pdf">Finance Bill 2009</a> which would have decreased the rate of duty on beer from medium to large breweries by 2% in each financial year beginning in 2010-11. The vote was to include a new line, 3A, within clause 11 of the Bill (scroll to page 4 on the previous link).</p>
  
  <p>This particular vote is quite complicated since clause 11 of the Finance Bill amends the <a href="http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_1">Alcoholic Liquor Duties Act 1979.</a> So, this vote is to amend the Finance Bill which will in turn amend the Alcoholic Liquor Duties Act 1979.</p>
   
  <p>The amendment reads as follows:</p>
  
  <blockquote><i>"(3A) After subsection (1A) insertâ</blockquote>
  
  <blockquote>(1AB) The rate under <a href="http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_6#pt3-pb1-l1g34">section 36 (1AA)(a)</a> shall be reduced by 2 per cent. for the tax year 2010-11 and by a further 2 per cent. for each subsequent tax year."</i></blockquote>
  
  <p>So, the amendment basically affects section 36 (1AA)(a) (linked above) in the Alcoholic Liquor Duties Act 1979 which reads as follows:</p>
  
  <blockquote><i>"(1AA) The rates at which the duty shall be charged areâ</blockquote>
  
  <blockquote>(a) in the case of beer that is not small brewery beer, Â£11.89 per hectolitre per cent of alcohol in the beer"</i></blockquote>
  
  <p>Consequently, we can see that the amendment would have decreased the rate of duty on beer from medium to large breweries by 2% in each financial year beginning in 2010-11.</p>
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  