Statutory Instrument 1995 No. 3059

The Beer (Amendment) Regulations 1995

---

© Crown Copyright 1995

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Beer (Amendment) Regulations 1995, ISBN 0110536916. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1995 No. 3059

CUSTOMS AND EXCISE

The Beer (Amendment) Regulations 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 41A(7) and 49(1)(d) and (2) of the Alcoholic Liquor Duties Act 1979^[1], sections 93(1)(d) and (e), (2)(d), (g), (h) and (l), (3) and (4), and 118A of the Customs and Excise Management Act 1979^[2] and section 1 of the Finance (No.2) Act 1992^[3] 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 Beer (Amendment) Regulations 1995 and shall come into force on 1st January 1996.

Amendment of the Beer Regulations 1993
    2.    After regulation 15 of the Beer Regulations 1993^[4] there shall be inserted—

"Constructive removal
    15A—(1)  Where beer is held on any registered premises to which this regulation applies it shall be deemed to have left those premises at the time of its constructive removal or, if earlier, the time it actually left them.

    (2)  This regulation applies to registered premises where the records relating to removal are kept by means approved for this purpose by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days' notice in writing.

    (3)  The registered holder from whose registered premises constructive removal may take place shall keep such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.

    (4)  Constructive removal shall mean the making of an entry in the records specified in accordance with paragraph (3) above which identifies the beer that is the subject of that entry as having left the registered premises (so that duty ceases to be suspended) notwithstanding that it remains on those premises.

    (5)  An entry showing the constructive removal of any beer shall not be cancelled, amended or altered."

D. J. Howard

Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ

28th November 1995

These Regulations come into force on 1st January 1996 and amend the Beer Regulations 1993 (S.I. 1993/1228).

Regulation 15 of the Beer Regulations 1993 determines the duty point for beer duty as being, except where duty suspension arrangements apply, the time when the beer is produced or imported into the United Kingdom. It provides for duty suspension arrangements when beer is held on registered premises and determines when the duty will cease to be suspended. In particular, duty ceases to be suspended when it leaves registered premises for home consumption.

The amendment adds a regulation 15A which, in addition to the events mentioned in regulation 15, allows the registered holder to change the status of beer held on registered premises from duty suspended to duty paid, on payment of the proper duty, or on deferred payment arrangements, without the need to remove the beer from those premises.

[1] 1979 c. 4; section 41A was inserted by section 7 of, and section 49 was substituted by section 7 of and paragraph 14 of Schedule 2 to, the Finance Act 1991 (c. 31); section 4(1) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). back

[2] 1979 c. 2; section 93(1) was substituted by section 3 of, and paragraph 2 of Schedule 2 to, the Finance (No.2) Act 1992 (c. 48); section 93(2)(g), (h) and (l) was substituted by section 5 of, and paragraph 4 of Schedule 3 to the Finance Act 1986 (c. 41) and section 93(2)(g) and (3) was amended by section 3 of, and paragraph 2 of Schedule 2 to, the Finance (No.2) Act 1992; section 118A was inserted by section 12 of, and Schedule 5 to, the Finance Act 1991 (c. 31); section 1(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise. back

[3] 1992 c. 48. back

[4] S.I. 1993/1228. back