# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 38


(1) For the protection of the revenue the Commissioners may by notice in writing addressed to a packager or a registered brewer registered under section 41A(1) of ALDA 1979, restrict or prohibit the movement of beer without payment of duty from the premises in respect of which the packager or brewer is registered under that section to—
(a) other premises in respect of which any person is registered under that section; or
(b) an excise warehouse.
(2) In this regulation —
“beer” has the meaning given by paragraph 3 of Schedule 6 to the Finance (No. 2) Act 2023 (categories of alcoholic products: interpretation);
“registered brewer” has the meaning given in section 47(1) of that Act;
“packager” has the meaning given in section 4(1) of that Act.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/38 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

