Spoilt Beer (Remission and Repayment of Duty) Regulations 1987
| Jurisdiction | UK Non-devolved |
| Citation | SI 1987/314 |
| Year | 1987 |
1987 No. 314
CUSTOMS AND EXCISE
The Spoilt Beer (Remission and Repayment of Duty) Regulations 1987
Made 3rd March 1987
Laid before Parliament 11th March 1987
Coming into force 1st April 1987
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 19791and 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 19852;
“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.
Vessels and premises
5.—(1) The brewer for sale shall–
(a)
(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)
(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.
Determination of original gravity
6. Except as the Commissioners otherwise allow, the original gravity of spoilt beer shall be determined in accordance with regulation 14 of the principal Regulations.
Destruction
7.—(1) Except as the Commissioners otherwise allow, spoilt beer shall be destroyed in the following manner–
(a)
(a) destruction shall take place in the spoilt beer vessel; and
(b)
(b) destruction shall be by the addition of 0.3 per cent. by volume of acetic, formic or propionic acid, or by the addition of an approved dye in an approved proportion.
(2) Following destruction spoilt beer shall remain in the spoilt beer vessel in which it was destroyed for at least 2 hours or until inspected by the proper officer, if earlier.
(3) Destruction shall not take place on a Saturday, Sunday or public holiday.
Procedure
8.—(1) Except as the proper officer otherwise allows, the brewer for sale shall, at least 24 hours before emptying spoilt beer from any container, enter in the brewing record the proposed date and time of the beginning of that operation.
(2) Where destruction is to take place in a spoilt beer vessel the brewer for sale shall, before emptying any spoilt beer into the vessel, ensure that it is empty and certify in the brewing record that the vessel is empty.
(3) Except as the proper officer otherwise allows, the brewer for sale shall, at least 24 hours before destroying spoilt beer–
(a)
(a) enter the date and time of the proposed destruction in the brewing record; and
(b)
(b) notify the proper officer in an approved manner of the date and time of the proposed destruction.
(4) Except as the...
To continue reading
Request your trial