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.

The Regulations specify the conditions to be complied with in claiming relief on the new basis. The regulations come into force on 1 April 1987 and revoke Part VII of, and Schedules 3, 4, 5 and 6 to, the Beer Regulations 1985.