Beer (Amendment) Regulations 1995
| Jurisdiction | UK Non-devolved |
| Citation | SI 1995/3059 |
1995 No. 3059
CUSTOMS AND EXCISE
The Beer (Amendment) Regulations 1995
Made 28th November 1995
Laid before Parliament 5th December 1995
Coming into force 1st January 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 41A(7) and 49(1)(d) and (2) of the Alcoholic Liquor Duties Act 19791, sections 93(1)(d) and (e), (2)(d), (g), (h) and (l), (3) and (4), and 118A of the Customs and Excise Management Act 19792and section 1 of the Finance (No.2) Act 19923and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Beer (Amendment) Regulations 1995 and shall come into force on 1st January 1996.
Amendment of the Beer Regulations 1993
2. After regulation 15 of the Beer Regulations 19934there shall be inserted—
“Constructive removal
15A.—(1) Where beer is held on any registered premises to which this regulation applies it shall be deemed to have left those premises at the time of its constructive removal or, if earlier, the time it actually left them.
(2) This regulation applies to registered premises where the records relating to removal are kept by means approved for this purpose by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days' notice in writing.
(3) The registered holder from whose registered premises constructive removal may take place shall keep such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.
(4) Constructive removal shall mean the making of an entry in the records specified in accordance with paragraph (3) above which identifies the beer that is the subject of that entry as having left the registered premises (so that duty ceases to be suspended) notwithstanding that it remains on those premises.
(5) An entry showing the constructive removal of any beer shall not be cancelled, amended or altered.”
D. J. Howard
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
28th November 1995
(This note is not part of the Regulations)
These Regulations come into force on 1st January 1996 and amend the Beer Regulations 1993 (S.I. 1993/1228).
Regulation 15 of the Beer Regulations 1993 determines the duty point for beer duty as being, except where...
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