# The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008, Regulation 2: Beer


(1) Amend the Beer Regulations 1993 as follows.
(2) For regulation 26 substitute —
“Drawback of duty
26. (1) Where—
(a) any beer has been removed from a registered brewery or a registered store;
(b) the beer has become spoilt or otherwise unfit for use; and
(c) the Commissioners are satisfied that the beer has not been and will not be consumed in the United Kingdom,
then, subject to paragraph (2) below, the registered brewer or, as the case may be, the registered holder shall be entitled to drawback of duty in respect of the beer.
(2) The claimant must comply with the conditions set out in this part of these Regulations and with such other conditions (if any) as the Commissioners see fit to impose in a notice published by them and not withdrawn by a further notice.
(3) A claim for drawback of duty shall not be made in respect of any spoilt beer which has been adulterated or diluted except that such a claim may be made in respect of spoilt beer that was diluted before the duty point.
(4) No claim for drawback of duty shall be made if the event giving rise to the claim occurred more than three years after the duty on the beer in question was paid.
(5) In this part of these Regulations “claimant” means the registered brewer or, as the case may be, the registered holder claiming drawback of duty.”.
(3) Omit regulation 27.
(4) In regulation 28—
(a) in sub-paragraph (2)(b) for “returned” substitute “destroyed”;
(b) after paragraph (3) insert—
“(4) In this regulation “returned” means returned to the claimant’s premises and “claimant’s premises” means the claimant’s registered brewery or, as the case may be, the claimant’s registered premises.”.
(5) For regulation 29(2) substitute–
“(2) A registered brewer may reprocess spoilt beer in a manner which is satisfactory to the Commissioners, but no claim for drawback of duty shall be made for any spoilt beer to which this paragraph applies unless and until the reprocessing of that beer has commenced.
(3) If any spoilt beer is so reprocessed, regulation 30 below shall apply as if for the word “destruction” in that regulation there were substituted the word “reprocessing”.”.
(6) For regulation 30 substitute—
“30. (1) The claimant must enter in the spoilt beer record—
(a) the date, time, place and method of destruction;
(b) the quantity of the spoilt beer; and
(c) the strength of the spoilt beer.
(2) If the Commissioners so require, the claimant shall give to them prior notice of any planned destruction.
(3) The period of notice which the Commissioners may require shall be —
(a) two clear business days, in the case of destruction at a registered brewery or registered store; or
(b) five clear business days, in the case of destruction at any other premises.
(4) In paragraph (3) above, “business day” has the meaning given in regulation 20(5) above.”.
(7) Omit regulation 31.
(8) In regulation 32 omit “remission or repayment of duty or”.
(9) In regulation 33(1)—
(a) omit “remission or repayment of duty or”; and
(b) in sub-paragraph (b), omit “charged or” and “charge or”.
(10) After regulation 33 insert—
“Removal without payment of duty
33A. (1) Subject to such conditions as the Commissioners may impose in a notice published by them and not withdrawn by a further notice, a registered brewer may remove spoilt beer from a registered brewery without payment of duty for the purpose of destruction.
(2) If any beer which has been removed from a registered brewery in accordance with paragraph (1) is applied to some purpose other than destruction, the time of that occurrence shall be the duty point.
(3) Where a duty point arises by virtue of paragraph (2), the registered brewer who removed the spoilt beer from the registered premises without payment of duty shall be jointly and severally liable to pay the duty with the person specified in regulation 19(1).
Cancellation of drawback
33B. (1) The Commissioners may at any time cancel drawback of duty granted in accordance with this Part where they are satisfied that a contravention of any condition imposed by or under this Part has taken place.
(2) Where drawback of duty has been cancelled in accordance with paragraph (1), the person to whom sums were paid or credited in respect of the drawback shall be liable to the Commissioners for such sums and that person is the prescribed person for the purposes of section 2 (3A) of the Finance (No.2) Act 1992. ”.

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Source: https://www.legislation.gov.uk/uksi/2008/1885/regulation/2 (the official version)
Page: https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.