Alcoholic Liquor Duties Act 1979

50Regulations as respects sugar kept by brewers for sale

(1)The Commissioners may make regulations as respects—

(a)the receipt, storage, removal and disposal of sugar by brewers for sale;

(b)the books and other documents relating to sugar to be kept by brewers for sale ;

(c)the powers of officers to inspect and take copies of any such book or other document and to take stock of the sugar in the possession of any brewer for sale.

(2)If any brewer for sale contravenes or fails to comply with any regulation made under this section he shall be liable on summary conviction to a penalty of £50.

(3)If, on taking stock at any time, the proper officer finds that the quantity of any description of sugar in the possession of any brewer for sale differs from the quantity of that description which ought to be in his possession according to any book or other document kept by him in pursuance of any regulations made under this section, then—

(a)if the quantity in his possession exceeds the quantity which ought to be in his possession, the excess shall be liable to forfeiture;

(b)if the quantity in his possession is less by more than 2 per cent. than the quantity which ought to be in his possession, the deficiency above 2 per cent. shall, unless accounted for to the satisfaction of the Commissioners, be deemed to have been used in the brewing of beer without particulars thereof having been recorded in pursuance of regulations made under section 49 above, and duty shall be charged in respect thereof as if that deficiency had been so used.

(4)In this section " sugar " means sugar of any description and any saccharine substance, extract or syrup.