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The Beer Regulations 1993

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32.  The claimant shall make a claim for remission or repayment of duty or drawback of duty to the Commissioners on his return of duty; provided that, where by virtue of his being registered in respect of more than one brewery or premises, he makes more than one return for the same accounting period he shall, except as the Commissioners may otherwise allow, make his claim on his return relating to the brewery or premises in respect of which the return of duty was made.

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