# The Finance Act 1991 (Commencement and Transitional Provisions) Order 1993, Article 5: Charge of duty on beer held on registered premises etc.


For the purpose of the charge of excise duty on beer, any beer (including unfinished beer) which is–
(a) produced, or in the process of being produced, before 1st June 1993; and
(b) held on, or in the process of being transported between, registered premises at the relevant time,
shall be treated as beer produced on 1st June 1993.

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Source: https://www.legislation.gov.uk/uksi/1993/1152/article/5 (the official version)
Page: https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.