2000 No. 3213
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 2(3), (3A), and (4), 49(1)(a), (d) and (g) and (2) and 62(5) of the Alcoholic Liquor Duties Act 1979and of all other powers enabling them in that behalf, hereby make the following regulations:
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Citation and commencementCitation and commencement
1. These Regulations may be cited as the Beer and Cider and Perry (Amendment) Regulations 2000 and come into force on 1st January 2001.
Beer
2.—(1) Amend the Beer Regulations 1993as follows.
(2) In regulation 4 (interpretation) after the definition of an “excise warehouse” insert—
““large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres;”.
(3) In regulation 17 (the amount of beer in any container) for the words “Save as the Commissioners otherwise allow” substitute—
“1 Except in the case of beer to which paragraph (2) below applies”.
(4) At the end of regulation 17 insert—
“2 The amount of beer in a large pack may be ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of beer in that pack and, except in a case where the tolerance requirements set out in Schedule 6 below are not met, any beer in excess of that amount is relieved from duty at the duty point.”
(5) At the end of Schedule 5 insert—
“SCHEDULE 6
(Regulation 17)
THE TOLERANCE REQUIREMENTS
1 If a large pack is filled with a metered or weighed amount of beer the amount of beer in the pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of beer in that pack by more than—
(a) in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent. of that volume, or
(b) in any other case, 0.5 litres.
2 If paragraph 1 above does not apply the amount of beer in a large pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of beer in that pack by more than—
(a) in the case of a pack intended to contain a volume exceeding 200 litres, 3 litres,
(b) in the case of a pack intended to contain a volume exceeding 100 litres but not exceeding 200 litres, 2 litres, or
(c) in any other case, 1 litre.”
Cider and perry
3.—(1) Amend the Cider and Perry Regulations 1989as follows.
(2) Make regulation 3 (application) paragraph (1) of regulation 3 and insert at the end—
