{
  "url": "https://openlegislation.uk/beer-regulations-1993/regulation-28",
  "json_url": "https://openlegislation.uk/beer-regulations-1993/regulation-28.json",
  "legislation": "uksi/1993/1228",
  "legislation_title": "The Beer Regulations 1993",
  "legislation_url": "https://openlegislation.uk/beer-regulations-1993",
  "path": "regulation/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Ascertainment of the amount of duty charged or paid",
  "text": "(1) Except as the Commissioners otherwise allow, the amount of duty charged or paid shall be ascertained by reference to—\n(a) the quantity of the spoilt beer (determined in accordance with paragraph (2) below);\n(b) its strength (determined in accordance with paragraph (3) below); and\n(c) the rate of duty charged upon it.\n(2) The quantity of the spoilt beer shall be—\n(a) in the case of beer which is returned in the same containers in which it left the claimant’s premises and from which no beer has been removed, the amount upon which the duty was charged; and\n(b) in any other case, the quantity of beer upon which the duty was charged which is returned.\n(3) The strength of the spoilt beer shall be—\n(a) in the case of beer which is returned in the same container in which it left the claimant’s premises and from which no beer has been removed, the strength by reference to which the duty was charged; and\n(b) in any other case, the lesser of the actual strength ascertained in accordance with regulation 18 above and the strength by reference to which the duty was charged.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "uksi/2008/1885",
      "affecting_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2008/1885",
      "affecting_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008"
    },
    {
      "type": "modified",
      "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/28",
    "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."
}