Explanatory note

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.