Beer Regulations 1993

JurisdictionUK Non-devolved
CitationSI 1993/1228

1993 No. 1228

CUSTOMS AND EXCISE

The Beer Regulations 1993

Made 6th May 1993

Laid before Parliament 18th May 1993

Coming into force 1st 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 19792and sections 1 and 2 of the Finance (No.2) Act 19923and of all other powers enabling them in that behalf, hereby, make the following Regulations:

1 Preliminary

PART I

Preliminary

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Beer Regulations 1993 and shall come into force on 1st June 1993.

S-2 Revocation and saving provisions

Revocation and saving provisions

2.—(1) Subject to paragraph (2) below, the Beer Regulations 1985 4and the Spoilt Beer (Remission and Repayment of Duty) Regulations 19875are hereby revoked.

(2) The Spoilt Beer (Remission and Repayment of Duty) Regulations 1987 shall continue to have effect in relation to any beer which is not eligible for relief under article 7 of the Finance Act 1991 (Commencement and Transitional Provisions) Order 19936and which was removed from the entered premises of a brewer for sale before 1st June 1993 and, for the purposes of this paragraph, “entered premises of a brewer for sale” has the same meaning as it has in regulation 4 of those Regulations.

S-3 Application

Application

3. These Regulations apply to beer produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man.

S-4 Interpretation

Interpretation

4. In these Regulations except where the context otherwise requires—

“the Act” means the Alcoholic Liquor Duties Act 1979;

“accounting period” means one month or such other period as the Commissioners may in any particular case determine;

“approved guarantee” means a guarantee to pay duty in the event of default by the person who is liable to pay the duty (“the payer”), that is approved by the Commissioners, and is given by a person, other than the payer, who is satisfactory to the Commissioners for these purposes;

“beer” has the meaning given by section 1(3), but subject to section 1(10) of the Act7;

“brewery” includes any premises on which the production of beer is begun;

“class or description” in relation to beer includes its strength and the following classes or descriptions—

(a) beer held at the registered brewery at which it was produced;

(b) beer held on registered premises adjacent to the registered brewery at which it was produced;

(c) beer held otherwise than at the registered brewery at which it was produced or on registered premises adjacent to that brewery;

(d) packaged beer (that is to say any beer which is in a container in which, or from which, it will be sold by retail or otherwise supplied for consumption after the duty point);

(e) packaged beer held on the registered premises at which it was packaged or on registered premises adjacent to those premises; and

(f) bulk beer (that is to say any beer which is not packaged beer);

“duty” means the duty of excise charged on any beer by section 36(1) of the Act8;

“duty point” means the time when the duty is payable by a person, whether or not payment may be deferred;

“excise warehouse” means a place of security for the keeping of beer approved by the Commissioners under section 92(1) of the Customs and Excise Management Act 19799(whether or not it is also approved for the keeping of other goods);

“package” and “packager” have the meanings given by section 4(1) of the Act10;

“registered brewer” has the meaning given by section 47(1) of the Act;

“registered brewery” means any premises in respect of which a registered brewer is registered under section 47 of the Act;

“registered holder” means a packager of beer or a registered brewer registered under section 41A of the Act in relation to any registered premises;

“registered holder certificate” means a certificate of registration issued in accordance with regulation 10 below;

“registered premises” means any premises registered under section 41A of the Act on which a registered holder may hold beer without payment of duty;

“registered store” means any store registered under section 41A of the Act;

“return of duty” means the return prepared pursuant to regulation 21 below;

“spoilt beer record” means the record maintained pursuant to regulation 33 below;

“strength” in relation to any beer has the meaning given in section 2 of the Act;

“unfinished” in relation to any beer means beer in any stage of production before it has reached that state of maturity at which it is fit for consumption,

and references in these Regulations to suspension arrangements are references to the provisions made by Part V of these Regulations or to any provision made by or under the customs and excise Acts for enabling goods to be held or moved without payment of duty or any provisions made by or under the customs and excise Acts for enabling goods to be held or moved without payment of duty or any provisions made by or under those Acts in connection with any provision enabling goods to be so held or moved.

2 Registration of producers of beer

PART II

Registration of producers of beer

S-5 Application for registration by producers of beer

Application for registration by producers of beer

5.—(1) Every person required to be registered under section 47 of the Act (“the applicant”) shall make application to the Commissioners for registration in respect of the premises on which he produces or intends to produce beer.

(2) A separate application shall be made in respect of each of the premises on which the applicant produces or intends to produce beer.

(3) Save as the Commissioners may otherwise allow, each application shall contain the particulars specified in Schedule 1 and shall be in such form and manner as the Commissioners may prescribe in any notice published by them in pursuance of these Regulations and not withdrawn by a further notice.

S-6 Registration of producers of beer

Registration of producers of beer

6.—(1) The Commissioners may register the applicant in respect of each of the premises in respect of which application is made, and may issue a separate certificate of registration in respect of each of those premises.

(2) Without prejudice to regulation 10 below, where the applicant is or will also be registered under section 41A of the Act a certificate of registration issued in accordance with this regulation may, in such circumstances as the Commissioners think fit, be issued in one document serving both as a certificate of registration under section 47 of the Act and as a registered holder certificate.

(3) The certificate of registration shall remain the property of the Commissioners.

(4) Every certificate of registration shall be kept at all times on the premises to which it relates, and shall be produced for inspection to the proper officer on demand.

(5) Subject to paragraph (6) below, a registered brewer shall notify the Commissioners of any change to the particulars contained in any application made pursuant to regulation 5 above and the Commissioners may vary the registration accordingly.

(6) A registered brewer is not required to notify the Commissioners of any change in his estimate of the quantity of beer to be produced each year.

(7) The Commissioners may, for reasonable cause, vary the registration of a registered brewer with respect to any registered brewery, provided that the Commissioners shall give 14 days notice in writing of such variation.

S-7 Revocation of registration of producers of beer

Revocation of registration of producers of beer

7.—(1) A registered brewer shall notify the Commissioners of his intention to cease production of beer at any of his registered breweries.

(2) A registered brewer shall notify the Commissioners of the cessation of production of beer at any of his registered breweries.

(3) Where the Commissioners are satisfied that a registered brewer has failed to produce any beer or has ceased to produce beer at any registered brewery, they may revoke his registration as a registered brewer with respect to that registered brewery at any time.

3 Production

PART III

Production

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

When the production of beer begins and when it is completed

8.—(1) For the purposes of section 47 of the Act (registration of producers of beer) and these Regulations, the production of beer begins when the mash is made.

(2) For the purposes of section 36 of the Act (the charge of excise duty) and these Regulations, beer shall be deemed to have been produced at the time determined in accordance with any direction given by the Commissioners or in the absence of any such direction at the earlier of—

(a)

(a) the time when the beer is put into any package;

(b)

(b) the time when the beer is removed from the brewery;

(c)

(c) the time when the beer is consumed;

(d)

(d) the time when the beer is lost;

(e)

(e) the time when the beer reaches that state of maturity at which it is fit for consumption.

(3) In this regulation “beer” includes unfinished beer.

4 Suspension of Duty: Registration of persons and premises

PART IV

Suspension of Duty: Registration of persons and premises

S-9 Application for registration for duty suspension

Application for registration for duty suspension

9.—(1) Every application by a packager of beer or a brewer (“the applicant”) to be registered under section 41A of the Act in relation to any premises shall be made to the Commissioners.

(2) A separate application shall be made in respect of each of the premises on which the applicant intends to hold beer without payment of the duty.

(3) Save as the Commissioners may otherwise allow, each application shall contain the particulars specified in Schedule 2.

(4) Every application shall be made at least 14 days...

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