http://www.legislation.gov.uk/uksi/1993/1228/contents/made

The Beer Regulations 1993

Men

King's Printer of Acts of Parliament

2016-03-01

CUSTOMS AND EXCISE

These Regulations which come into force on 1 June 1993 replace the Beer Regulations 1985 (S.I. 1985/1627) and the Spoilt Beer (Remission and Repayment of Duty) Regulations 1987 (S.I. 1987/314).

The Beer Regulations 1993

reg. 28(3)(b)

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

reg. 7

The Beer Regulations 1993

reg. 4

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(2)(a)

The Beer Regulations 1993

reg. 4

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(2)(b)

The Beer Regulations 1993

reg. 4

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(2)(c)

The Beer Regulations 1993

reg. 4

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(2)(d)

The Beer Regulations 1993

reg. 4

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(2)(e)

The Beer Regulations 1993

reg. 8

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(3)

The Beer Regulations 1993

reg. 16-18

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(3)

The Beer Regulations 1993

reg. 22-25

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(3)

The Beer Regulations 1993

Sch. 4

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(3)

The Beer Regulations 1993

Sch. 5

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(3)

The Beer Regulations 1993

Sch. 6

The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Sch.

para. 7(3)

The Beer Regulations 1993

reg. 26

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(2)

reg. 1

The Beer Regulations 1993

reg. 27

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(3)

reg. 1

The Beer Regulations 1993

reg. 28(2)(b)

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(4)(a)

reg. 1

The Beer Regulations 1993

reg. 28(4)

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(4)(b)

reg. 1

The Beer Regulations 1993

reg. 29(2)

(3)

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(5)

reg. 1

The Beer Regulations 1993

reg. 30

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(6)

reg. 1

The Beer Regulations 1993

reg. 31

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(7)

reg. 1

The Beer Regulations 1993

reg. 32

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(8)

reg. 1

The Beer Regulations 1993

reg. 33(1)

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(9)(a)

reg. 1

The Beer Regulations 1993

reg. 33(1)(b)

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(9)(b)

reg. 1

The Beer Regulations 1993

reg. 33A

33B

The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008

reg. 2(10)

reg. 1

The Beer Regulations 1993

reg 4 defn(s)

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 3(1)

(2)

Beer Regs

The Beer Regulations 1993

reg 15

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 3(1)

(3)

Beer Regs

The Beer Regulations 1993

Pt. 1

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

Beer Regs

The Beer Regulations 1993

Pt. 4

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

Beer Regs

The Beer Regulations 1993

Pt. 7

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

Beer Regs

The Beer Regulations 1993

reg. 15

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 9

art. 1

Beer Regs

The Beer Regulations 1993

reg. 13(3)

The Excise Goods (Accompanying Documents) Regulations 2002

reg. 29

reg. 3

reg. 1

The Beer Regulations 1993

reg. 13(3)(ba)

The Beer and Excise Warehousing (Amendment) Regulations 2002

reg. 2(2)

reg. 1

The Beer Regulations 1993

reg. 22(4)

The Beer and Excise Warehousing (Amendment) Regulations 2002

reg. 2(3)

reg. 1

The Beer Regulations 1993

reg. 23(2A)

The Beer and Excise Warehousing (Amendment) Regulations 2002

reg. 2(4)

reg. 1

The Beer Regulations 1993

Sch. 1 para. (ba)

The Beer and Excise Warehousing (Amendment) Regulations 2002

reg. 2(5)(a)

reg. 1

The Beer Regulations 1993

Sch. 1

The Beer and Excise Warehousing (Amendment) Regulations 2002

reg. 2(5)(b)

reg. 1

The Beer Regulations 1993

Sch. 3 para. (aa)

The Beer and Excise Warehousing (Amendment) Regulations 2002

reg. 2(6)

reg. 1

reg. 4

reg. 2(2)

The Beer Regulations 1993

The Beer (Amendment) Regulations 2011

Beer Regs

reg. 8(2)

reg. 2(3)(a)

The Beer Regulations 1993

The Beer (Amendment) Regulations 2011

Beer Regs

reg. 8(2)

reg. 2(3)(b)

The Beer Regulations 1993

The Beer (Amendment) Regulations 2011

Beer Regs

reg. 8(4)

reg. 2(3)(c)

The Beer Regulations 1993

The Beer (Amendment) Regulations 2011

Beer Regs

reg. 22(4)

reg. 2(4)

The Beer Regulations 1993

The Beer (Amendment) Regulations 2011

Beer Regs

The Beer Regulations 1993

reg. 13

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 15

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 19

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 34

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 4

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 10(1)(a)

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 4

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 10(1)(b)

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 13(1)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 10(2)(a)

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 13(2)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 10(2)(b)

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 33A(3)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 10(2)(b)

reg. 2

Beer Regs

The Beer Regulations 1993

reg. 14(3)

The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

reg. 2(2)

reg. 1

The Beer Regulations 1993

reg. 22(4)

The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

reg. 2(3)

reg. 1

The Beer Regulations 1993

reg. 23(2A)

The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

reg. 2(4)

reg. 1

The Beer Regulations 1993

reg. 24(3)

The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

reg. 2(5)

reg. 1

The Beer Regulations 1993

reg. 24(1)

(2)

The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

reg. 2(5)

reg. 1

The Beer Regulations 1993

reg.4

The Beer and Cider and Perry (Amendment) Regulations 2000

reg.2(2)

Beer Regs

The Beer Regulations 1993

reg.17

The Beer and Cider and Perry (Amendment) Regulations 2000

reg.2(3)

(4)

Beer Regs

The Beer Regulations 1993

Sch.6

The Beer and Cider and Perry (Amendment) Regulations 2000

reg.2(5)

Beer Regs

The Beer Regulations 1993

Pt. 1

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

art. 2(b)

Sch.

art. 1

The Beer Regulations 1993

Pt. 6

7

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

art. 2(b)

Sch.

art. 1

The Beer Regulations 1993

reg 15

The Excise Duty Points (Etc.)(New Member States) Regulations 2004

reg 9

Beer Regs

The Beer Regulations 1993

reg.15A

The Beer (Amendment) Regulations 1995

reg. 2

The Beer Regulations 1993

PART IPreliminary

1Citation and commencement

2Revocation and saving provisions

4Interpretation

PART IIRegistration of producers of beer

5Application for registration by producers of beer

6Registration of producers of beer

7Revocation of registration of producers of beer

PART IIIProduction

8When the production of beer begins and when it is completed

PART IVSuspension of Duty: Registration of persons and premises

9Application for registration for duty suspension

10Registration for duty suspension

11Revocation etc. of registration for duty suspension

PART VSuspension of Duty: Arrangements and requirements

12Holding beer in duty suspension

13Moving beer in duty suspension

14Record of beer in duty suspension

PART VIDetermination of the Duty

15The duty point

17The amount of beer in any container

18The strength of the beer

PART VIIPayment of the duty and returns

19Person liable to pay the duty

20Time and method of payment

21Furnishing of returns

PART VIIIOperations on beer

23Addition of substances

24Dilution of beer

25Protection of the revenue derived from excise duty on beer

PART IXSpoilt beer

27Return to the registered brewery or registered premises

28Ascertainment of the amount of duty charged or paid

29Destruction etc.

31Remission, repayment or drawback

PART XConsequential amendments

34Amendment of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

SCHEDULE 1PARTICULARS OF A REGISTERED BREWER APPLICATION

SCHEDULE 2PARTICULARS OF A REGISTERED HOLDER APPLICATION

SCHEDULE 3PARTICULARS OF THE RECORD OF BEER IN DUTY SUSPENSION

SCHEDULE 4METHOD OF DETERMINING THE STRENGTH OF BEER

1(1) Subject to sub-paragraph (2) below, the strength of beer...

2In this Schedule— “approved” means approved by the Commissioners; and...

SCHEDULE 5PARTICULARS OF THE ADDITIONS OF SUBSTANCES RECORD

1993 No. 1228

CUSTOMS AND EXCISE

The Beer Regulations 1993

Made6th May 1993

Laid before Parliament18th May 1993

Coming into force1st June 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 2, 41A, 46, 47, 49 and 67 of the Alcoholic Liquor Duties Act 19791, sections 93, 100G, 100H, 118A and 127A of the Customs and Excise Management Act 19792 and sections 1 and 2 of the Finance (No.2) Act 19923 and of all other powers enabling them in that behalf, hereby, make the following Regulations: