{
  "url": "https://openlegislation.uk/spoilt-beer-remission-and-repayment-of-duty-regulations-1987",
  "json_url": "https://openlegislation.uk/spoilt-beer-remission-and-repayment-of-duty-regulations-1987.json",
  "id": "uksi/1987/314",
  "title": "The Spoilt Beer (Remission and Repayment of Duty) Regulations 1987",
  "short_title": "Spoilt Beer (Remission and Repayment of Duty) 1987",
  "long_title": "The Finance Act 1986 amendment of Section 46(2) of the Alcoholic Liquor Duties Act 1979 altered the basis for claiming relief from excise duty on returned beer which has become spoilt or otherwise unfit for use after delivery from brewery premises.",
  "citation": "S.I. 1987/314",
  "type": "uksi",
  "year": "1987",
  "number": "314",
  "version": "current",
  "date": "1987-03-03",
  "revised": false,
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  "unapplied_effects": 2,
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      "kind": "schedule",
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      "heading": "PARTICULARS REQUIRED UNDER REGULATION 9(1)",
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      "date": "2023-11-22",
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  "outstanding_effects": [
    {
      "type": "saved",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1993/1152",
      "affecting_title": "The Finance Act 1991 (Commencement and Transitional Provisions) Order 1993",
      "affecting_provisions": "art.7(4)"
    },
    {
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      "affecting": "uksi/1993/1228",
      "affecting_title": "The Beer Regulations 1993",
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  "made_under": [
    {
      "id": "ukpga/1979/4",
      "title": "Alcoholic Liquor Duties Act 1979 (repealed)",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-act-1979-repealed",
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    "source_url": "https://www.legislation.gov.uk/uksi/1987/314",
    "retrieved_at": "2026-10-29T16:31:45.546740+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."
}