{
  "url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-7",
  "json_url": "https://openlegislation.uk/finance-act-1991-commencement-and-transitional-provisions-order-1993/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Transitional provisions – relief",
  "text": "(1) Beer which–\n(a) is produced or unfinished before 1st June 1993; and\n(b) is held on registered premises at the relevant time,\nshall be eligible for relief from duty which was charged before 1st June 1993 in accordance with the provisions of this Order provided that the beer in question is incapable of being the subject of a claim for remission or repayment of duty in accordance with the spoilt beer Regulations and provided that no other claim for relief has been made in relation to it.\n(2) A registered brewer or registered holder who holds on his registered premises at the relevant time beer which is eligible for relief from duty may make a claim for relief; provided that, if that beer is owned by a person other than that registered brewer or registered holder, any claim for relief shall be made by the owner of that beer and shall be accompanied by a certificate (in the form numbered 2 set out in Schedule 2 to this Order or in a form to the like effect) given by the registered brewer or registered holder who would, apart from this proviso, be entitled to claim the relief in question.\n(3) Any claim for relief shall be made in the form numbered 1 set out in Schedule 2 of this Order or in a form to the like effect.\n(4) The spoilt beer Regulations shall continue to have effect, notwithstanding the effect of any provision brought into force by article 3 of this Order, in relation to any beer which is not eligible for relief under this Order and which was removed from the entered premises of a brewer for sale before 1st June 1993.\n(5) Beer which is in the process of being transported between registered premises at the relevant time shall, for the purposes of claims for relief, be treated as if it were held on the registered premises from which it was consigned provided that–\n(a) the record mentioned in article 6(1) above (with the exception of the particulars mentioned in article 6(2)(c) above) is made for such beer; and\n(b) the person making the claim for relief satisfies the Commissioners that the beer has been charged with duty in accordance with article 5 above.",
  "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/7",
    "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."
}