# The Beer Regulations 1993, Regulation 20: Time and method of payment


(1) Subject to paragraph (2) and save as the Commissioners may allow, the duty shall be paid at the duty point.
(2) Where the person liable to pay the duty is a registered brewer or registered holder, save as the Commissioners otherwise direct, the duty shall be paid not later than the 25th day of the month next following the month containing the duty point in relation to the duty provided that—
(a) where the last day for making payment would, if determined in accordance with the foregoing provision of this paragraph, fall on a day which is not a business day, the duty shall be paid not later than the last business day before that day; and
(b) save as the Commissioners otherwise agree, the duty is secured by an approved guarantee.
(3) Save as the Commissioners otherwise allow, the duty shall be paid by direct debit.
(4) The duty shall be paid to the Commissioners.
(5) In this regulation “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882 for the purposes of the General Account of the Commissioners of Customs and Excise at the Bank of England in London.

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Source: https://www.legislation.gov.uk/uksi/1993/1228/regulation/20 (the official version)
Page: https://openlegislation.uk/beer-regulations-1993/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.