The Beer Regulations 1993

  1. Introductory Text

  2. PART I Preliminary

    1. 1.Citation and commencement

    2. 2.Revocation and saving provisions

    3. 3.Application

    4. 4.Interpretation

  3. PART II Registration of producers of beer

    1. 5.Application for registration by producers of beer

    2. 6.Registration of producers of beer

    3. 7.Revocation of registration of producers of beer

  4. PART III Production

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

  5. PART IV Suspension of Duty: Registration of persons and premises

    1. 9.Application for registration for duty suspension

    2. 10.Registration for duty suspension

    3. 11.Revocation etc. of registration for duty suspension

  6. PART V Suspension of Duty: Arrangements and requirements

    1. 12.Holding beer in duty suspension

    2. 13.Moving beer in duty suspension

    3. 14.Record of beer in duty suspension

  7. PART VI Determination of the Duty

    1. 15.The duty point

    2. 16.Rate of duty

    3. 17.The amount of beer in any container

    4. 18.The strength of the beer

  8. PART VII Payment of the duty and returns

    1. 19.Person liable to pay the duty

    2. 20.Time and method of payment

    3. 21.Furnishing of returns

  9. PART VIII Operations on beer

    1. 22.Mixing

    2. 23.Addition of substances

    3. 24.Dilution of beer

    4. 25.Protection of the revenue derived from excise duty on beer

  10. PART IX Spoilt beer

    1. 26.Introduction

    2. 27.Return to the registered brewery or registered premises

    3. 28.Ascertainment of the amount of duty charged or paid

    4. 29.Destruction etc.

    5. 30.Procedure

    6. 31.Remission, repayment or drawback

    7. 32.Claims

    8. 33.Records

  11. PART X Consequential amendments

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

  12. Signature

    1. SCHEDULE 1

      PARTICULARS OF A REGISTERED BREWER APPLICATION

    2. SCHEDULE 2

      PARTICULARS OF A REGISTERED HOLDER APPLICATION

    3. SCHEDULE 3

      PARTICULARS OF THE RECORD OF BEER IN DUTY SUSPENSION

    4. SCHEDULE 4

      METHOD OF DETERMINING THE STRENGTH OF BEER

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

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

    5. SCHEDULE 5

      PARTICULARS OF THE ADDITIONS OF SUBSTANCES RECORD

  14. Explanatory Note