Excise Amendment Regulations 2000 (No. 7) (365 of 2000)

Schedule 1   Amendments taken to have commenced on 1 July 2000

[3]   After regulation 2AA

insert

2AB Microbreweries

A microbrewery is a brewery that has all the following characteristics:

(a) it is legally and economically independent of any other brewery;

(b) in the previous financial year, the total production of beer by the brewery did not exceed 30,000 litres;

(c) in the current financial year, it is likely that the total production of beer by the brewery will not exceed 30,000 litres;

(d) it sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.