2.—(1) Amend the Beer Regulations 1993(1) as follows.
(2) In regulation 4 (interpretation) after the definition of an “excise warehouse” insert—
““large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres;”.
(3) In regulation 17 (the amount of beer in any container) for the words “Save as the Commissioners otherwise allow” substitute—
“(1) Except in the case of beer to which paragraph (2) below applies”.
(4) At the end of regulation 17 insert—
“(2) The amount of beer in a large pack may be ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of beer in that pack and, except in a case where the tolerance requirements set out in Schedule 6 below are not met, any beer in excess of that amount is relieved from duty at the duty point.”
(5) At the end of Schedule 5 insert—
(Regulation 17)
1. If a large pack is filled with a metered or weighed amount of beer the amount of beer in the pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of beer in that pack by more than—
(a)in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent. of that volume, or
(b)in any other case, 0.5 litres.
2. If paragraph 1 above does not apply the amount of beer in a large pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of beer in that pack by more than—
(a)in the case of a pack intended to contain a volume exceeding 200 litres, 3 litres,
(b)in the case of a pack intended to contain a volume exceeding 100 litres but not exceeding 200 litres, 2 litres, or
(c)in any other case, 1 litre.”
S.I. 1993/1228; to which there are amendments not relevant to these Regulations; regulation 4 defines “beer”, “duty” and “duty point”.