Regulation 2 Revocation and saving provisions

Subject to paragraph (2) below, the Beer Regulations 1985 ^f1 and the Spoilt Beer (Remission and Repayment of Duty) Regulations 1987^f2 are hereby revoked.

The Spoilt Beer (Remission and Repayment of Duty) Regulations 1987 shall continue to have effect in relation to any beer which is not eligible for relief under article 7 of the Finance Act 1991 (Commencement and Transitional Provisions) Order 1993^f3 and which was removed from the entered premises of a brewer for sale before 1st June 1993 and, for the purposes of this paragraph, “entered premises of a brewer for sale” has the same meaning as it has in regulation 4 of those Regulations.