{
  "url": "https://openlegislation.uk/beer-regulations-1993/regulation-25",
  "json_url": "https://openlegislation.uk/beer-regulations-1993/regulation-25.json",
  "legislation": "uksi/1993/1228",
  "legislation_title": "The Beer Regulations 1993",
  "legislation_url": "https://openlegislation.uk/beer-regulations-1993",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Protection of the revenue derived from excise duty on beer",
  "text": "Unless and until the beer is sold by way of retail or otherwise supplied for consumption, after the duty point no person may carry out any operation on, or in relation to, beer of any description if that operation would, had it been carried out before the duty point, have resulted in a greater amount of duty being payable than was actually payable at the duty point.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1228/regulation/25",
    "retrieved_at": "2026-10-29T13:56:58.860202+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}