{
  "url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-6",
  "json_url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-6.json",
  "legislation": "uksi/1993/1152",
  "legislation_title": "The Finance Act 1991 (Commencement and Transitional Provisions) Order 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Transitional provisions – records",
  "text": "(1) Every registered brewer and every registered holder who intends to make a claim for relief in accordance with the provisions of this Order or who holds beer in respect of which another person may be eligible to make such a claim for relief shall make a record of that beer (including unfinished beer) held on his registered premises at the relevant time.\n(2) The record mentioned in paragraph (1) above shall contain the following particulars–\n(a) the descriptions of the beer;\n(b) the packaging or vessels in which each description of beer is contained;\n(c) the location within the registered premises of each description of beer;\n(d) the quantity in litres of each description of beer;\n(e) the original gravity–\n(i) at the relevant time; and\n(ii) (in the case of beer brewed in the United Kingdom) contained in the brewing record or (in any other case) declared to the Commissioners in accordance with section 40 of the 1979 Act,\nof each description of beer;\n(f) the date upon which the original gravity was entered in the brewing record or, as the case may be, declared to the Commissioners in accordance with section 40 of the 1979 Act;\n(g) the actual rate of duty charged on the beer;\n(h) the effective rate of duty charged on the beer; and\n(i) the amount of relief (if any) which may be claimed.\n(3) The particulars of packaging or vessels shall include details of the size and type of any keg, cask, bottle, can or other vessel except that, in the case of vessels used in the brewing of beer, the identifying marks of those vessels shall constitute a sufficient description for the purposes of paragraph (2)(b) above.\n(4) The particulars of location shall include the address of the registered premises and the location of the beer within those premises.\n(5) Subject to paragraph (6) below, the original gravity mentioned in paragraph (2)(e)(i) above shall be ascertained in accordance with regulation 14(3) of the Beer Regulations 1985 provided that, if it is impracticable to use that method the particulars may be determined either–\n(a) in accordance with regulation 14(1) of the Beer Regulations 1985 (but any fraction of a degree shall be ignored); or\n(b) in accordance with any other method which the Commissioners may allow.\n(6) In the case of beer which has not been diluted or mixed with other beer since the original gravity mentioned in paragraph (2)(e)(ii) above was determined, the original gravity mentioned in paragraph (2)(e)(i) above shall not be ascertained or determined in accordance with paragraph (5) above but shall be presumed to be that which was entered in the brewing record or, as the case may be, declared to the Commissioners in accordance with section 40 of the 1979 Act.\n(7) The effective rate of duty shall be calculated by taking into account actual losses during production, processing, blendings and dilutions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1152/article/6",
    "retrieved_at": "2026-10-29T13:57:37.869899+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."
}