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The Beer Regulations 1993
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- UK Statutory Instruments
- 1993 No. 1228
- PART IX
- Regulation 33
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33.—(1) In support of his claims for remission or repayment of duty or drawback of duty the claimant shall keep—
(a)a spoilt beer record containing such particulars as the Commissioners may specify in a notice published by them and not withdrawn by a further notice; and
(b)records for the purposes of establishing that duty has been charged or paid on the spoilt beer and the amount of that charge or payment.
(2) The claimant shall retain the records required under paragraph (1) above for at least 6 years (or such lesser period as the Commissioners may otherwise allow) from the date of the claim on the return of duty and shall allow the proper officer to inspect, copy and take extracts from them at any reasonable time.
(3) Where the records required under paragraph (1) above are preserved in a form which is not readily legible or which is legible only with the aid of equipment the claimant shall, at the proper officer’s request, produce a transcript or other permanently legible reproduction of the records and shall permit the proper officer to retain that reproduction.
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