- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
28.—(1) Except as the Commissioners otherwise allow, the amount of duty charged or paid shall be ascertained by reference to—
(a)the quantity of the spoilt beer (determined in accordance with paragraph (2) below);
(b)its strength (determined in accordance with paragraph (3) below); and
(c)the rate of duty charged upon it.
(2) The quantity of the spoilt beer shall be—
(a)in the case of beer which is returned in the same containers in which it left the claimant’s premises and from which no beer has been removed, the amount upon which the duty was charged; and
(b)in any other case, the quantity of beer upon which the duty was charged which is returned.
(3) The strength of the spoilt beer shall be—
(a)in the case of beer which is returned in the same container in which it left the claimant’s premises and from which no beer has been removed, the strength by reference to which the duty was charged; and
(b)in any other case, the lesser of the actual strength ascertained in accordance with regulation 18 above and the strength by reference to which the duty was charged.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: