Spoilt Beer (Remission and Repayment of Duty) Regulations 1987

JurisdictionUK Non-devolved
CitationSI 1987/314

1987No. 314

CUSTOMS AND EXCISE

The Spoilt Beer (Remission and Repayment of Duty) Regulations

1987

3rdMarch1987

11thMarch1987

1stApril1987

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 2, 3 and 46 of the Alcoholic Liquor Duties Act 1979 ( a) and of all other powers enabling them in that behalf, hereby make the following Regulations:-

Citation and Commencement

1. These Regulations may be cited as the Spoilt Beer (Remission and Repayment of Duty) Regulations 1987 and shall come into force on 1st April 1987.

Interpretation

2. In these Regulations, unless the context otherwise requires-

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

"approved" means approved by the Commissioners; "brewing record" means the record maintained pursuant to regulation 7(1) or, as the case may be, regulation 7(5) of the principal Regulations;

"calculated original gravity" means original gravity calculated in accordance with regulation 14(3) of the principal Regulations;

"diluted" means diluted by the addition of water;

"the principal Regulations" means the Beer Regulations 1985 ( b);

"return of duty" means the return prepared pursuant to regulation 15(1) of the principal Regulations.

Revocation

3. Part VII of and Schedules 3, 4, 5 and 6 to the principal Regulations (Spoilt Beer) are revoked.

Introduction

4. Remission or repayment of duty in respect of beer which has been removed from the entered premises of a brewer for sale and which has become spoilt or otherwise unfit for use, is subject to compliance with the conditions set out in these Regulations.

(a) 1979 c.4; section 2 was substituted by the Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979 (S.I. 1979/241), article 6, and was amended by the Finance Act 1981 (c.35), section 11(1) and Schedule 8, paragraph 10; section 3 was amended by the Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979, article 7; and section 46 was amended by the Finance Act 1986 (c.41).

(b) S.I. 1985/1627.

Vessels and premises

5.-(1) The brewer for sale shall-

(a) make entry of an area of his premises to be used for the storage of spoilt beer or of other premises approved for that purpose; and(b) except as the Commissioners otherwise allow, provide and make entry of a container (hereinafter called a "spoilt beer vessel") of a size acceptable to the Commissioners.

(2) The area entered under paragraph (1)(a) above shall be kept free of beer which has been diluted or had any substance added other than as permitted by or under the Alcoholic Liquor Duties Act 1979 and, if this condition is not complied with, there will be no remission or repayment of duty on spoilt beer in the area at that time unless allowed by the proper officer.

(3) Except in the case of cellar tank beer, bottled beer and canned beer, spoilt beer shall be returned to the brewer in the container in which it left the entered premises and shall be kept in that container until it is emptied in accordance with these Regulations.

(4) Remission or repayment of duty shall not be allowed unless the volume of the beer exceeds 3 per cent. of the volume of the container in which it left the entered premises or of the cellar tank to which it was transferred.

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