Tup Tup Palace is a nightclub in Newcastle upon Tyne, United Kingdom.
 It was created in 2007 by entrepreneur James Jukes and club promoters Nigel Holliday and Matthew Smyth at a cost of £2M.
 The major investors were Nicholas Woodhead and Scottish & Newcastle PLC.
 The club is located opposite Newcastle Cathedral in the city centre.
 The venue has a capacity of 600 people and focuses largely on table service.
 It has become known primarily for its celebrity customers.
ITV Cymru Wales previously known as Harlech Television and HTV Wales is the ITV franchise for Wales.
 The new separate licence began on 1 January 2014, replacing the long-serving dual franchise region serving Wales and the West of England.
 The licence continues to be held by ITV Broadcasting Ltd, along with all other ITV plc held Channel 3 licences.
 As of January 2014, the former HTV companies are still legally named ITV Wales and West Group Ltd and ITV Wales and West Ltd.
 Each of these companies is, along with most other regional companies, owned by ITV plc, listed on www.companieshouse.gov.uk as a "Dormant company".
Hartwall Ltd is a beverage company based in Helsinki, Finland.
 It was founded in 1836.
 Its drinks range includes Jaffa, Pommac and Novelle waters.
 The company also owns the licence for manufacturing and selling PepsiCo's Pepsi, 7 Up and Mountain Dew brands in Finland.
 Hartwall's alcoholic beverages include Upcider cider, Lapin Kulta lager beer, Karjala beer and is the local producer of Foster's lager.
 In 2002 Hartwall was purchased by the UK based Scottish & Newcastle corporation, and when that company was bought out in 2008 the brand became owned by Heineken.
 Danish Royal Unibrew bought Hartwall in 2013.
ITV Meridian (previously Meridian Broadcasting) is the holder of the ITV franchise for the South East of England and parts of the South West of England.
 The station was launched on 1 January 1993, replacing previous broadcaster Television South, and is owned and operated by ITV plc, under the licensee of ITV Broadcasting Limited.
 Meridian Broadcasting Ltd was one of several (but not all) ITV plc-owned regional companies to have its legal name changed on 29 December 2006, when it became ITV Meridian Ltd.
 This company is, along with most other regional companies owned by ITV plc, listed with Companies House as a "Dormant company".
Irn-Bru ( "iron brew") is a Scottish carbonated soft drink, often described as "Scotland's other national drink" (after whisky).
 It is produced in Westfield, Cumbernauld, North Lanarkshire, by A.G. Barr of Glasgow, since moving out of their Parkhead factory in the mid-1990s, and at a second manufacturing site in Mansfield, Nottinghamshire, England.
 In addition to being sold throughout the United Kingdom, Barr's Irn-Bru is available throughout the world and can usually be purchased where there is a significant community of people from Scotland.
 Innovative and sometimes controversial marketing campaigns have kept it as the number one selling soft drink in Scotland, where it competes directly with global brands such as Coca-Cola and Pepsi.
Scottish & Newcastle plc was a brewing company headquartered in Edinburgh, Scotland which expanded significantly from its home base to become an international business with beer volumes growing almost tenfold.
Hart-Sport is Finland's oldest sports drink, which was originally designed 1980s in cooperation of Hartwall.
 The drink is available in liquid and powder form.
A public limited company (legally abbreviated to plc) is a type of public company under the United Kingdom company law, some Commonwealth jurisdictions, and the Republic of Ireland.
 It is a limited liability company whose shares may be freely sold and traded to the public (although a plc may also be privately held, often by another plc), with a minimum share capital of £50,000 and usually with the letters PLC after its name.
 Similar companies in the United States are called "publicly traded companies".
 Public limited companies will also have a separate legal identity.
The BCL Molecular 18 was a range of 18-bit computers designed and manufactured in the UK from 1970 until the late 1980s.
The machines were originally manufactured by Systemation Limited and serviced by Business Mechanisation Limited.
 The two companies merged in 1968 to form Business Computers Limited - a public limited company.
 Business Computers Ltd subsequently went into receivership in 1974.
 It was purchased from the receiver by Computer World Trade, maintenance of existing machines was by a subsidiary of CWT called CFM, manufacturing was passed to ABS Computer in the old BCL building and sales rights were sold to a team from the old Singer Computers by 1976 trading as Business Computers (Systems) Ltd selling the Molecular.
 BC(S) Ltd subsequently went public in 1981 to form Business Computers (Systems) Plc.
 Servicing and manufacturing was gradually taken over by Systemation Services/ Systemation Developments Ltd.
 BC(S)Plc was eventually taken over by Electronic Data Processing (EDP).
 Amongst its users and service engineers it was affectionately known as the Molly.
Melstacorp PLC is a Sri Lankan diversified conglomerate listed in the Colombo Stock Exchange.
 Melstacorp PLC is one of the 10 largest listed companies in the Colombo Stock Exchange with a market capitalisation of approximately USD 450 million.
 Melstacorp subsidiaries are involved in wide range of industries such as liquor manufacture and distribution, Leasing, Insurance, logistics, ICT, Telecommunications, Energy, Tea and Rubber Plantations, Hospitality, Property Development, Brand Management, and in Advertising.
 It is the holding company of Distilleries Company of Sri Lanka PLC.
 In addition to Distilleries Company of Sri Lanka PLC Melstacorp PLC also owns Periceyl Private Limited (100%), Milford Holdings (Private) Limited (100%), Aitken Spence & Co.
 PLC (45%), Melsta Logistics (Private) Limited (100%), Melsta Technologies (Private) Limited (100%), Melsta Properties (Private) Limited (100%), Melsta Brands (Private) Limited (100%), Melsta Regal Finance Limited (100%), Belvantage (Private) Limited (100%), Continental Insurance Lanka Limited (100%), Splendor Media (Private) Limited (100%), Bogo Power (Private) Limited (98%), Balangoda Plantations PLC (43%), Madulsima Plantations PLC (45.9%), Browns Beach Hotels PLC (42%), Melsta Tower (Private) Limited (100%) and Lanka Bell Limited.

Question: Hartwall Ltd. and Scottish & Newcastle plc are both companies that brew what type of drink?
Answer: beer