Regulation 2 The Beer Regulations 1993

Amend the Beer Regulations 1993^f1 as follows.

In regulation 13(3) (moving beer in duty suspension), after sub-paragraph (b) insert—

“(ba)

if the amount of beer produced in the brewery where the beer was produced is relevant for the purpose of determining the duty charged on the beer, the beer must be accompanied by a certificate of production in a form approved by the Commissioners;”.

In regulation 22 (mixing), after paragraph (3) insert—

“(4)

Beer to which any duty suspension arrangements apply must not be mixed with any beer that would, had the duty been charged immediately before the time of mixing, have been charged with a different rate of duty.”.

In regulation 23 (addition of substances), after paragraph (2) insert—

“(2A)

No relevant operation may be carried out on beer by a registered holder that would, had the registered holder been the producer of the beer and the duty been charged at the time of the operation, have resulted in the beer being charged with a different rate of duty than would otherwise be the case.”.

In Schedule 1 (particulars of a registered brewer application)—

In Schedule 3 (particulars of the record of beer in duty suspension), after paragraph (a) insert—

“(aa)

if the amount of beer produced in the brewery where the beer was produced is relevant for the purpose of determining the duty charged on the beer, a record of that production;”.