# The Beer Regulations 1993, Regulation 25: Protection of the revenue derived from excise duty on beer


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.

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Source: https://www.legislation.gov.uk/uksi/1993/1228/regulation/25 (the official version)
Page: https://openlegislation.uk/beer-regulations-1993/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.