The Beer and Excise Warehousing (Amendment) Regulations 2002

Made7th May 2002

Laid before Parliament9th May 2002

Coming into force1st June 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(2)(fa) and (3), and 118A(1) and (2) of the Customs and Excise Management Act 19791, section 49(1)(a), (b), (h) and (j) and (2) of the Alcoholic Liquor Duties Act 19792, and of all other powers enabling them in that behalf, hereby make the following regulations:

Citation and commencement1.

These Regulations may be cited as the Beer and Excise Warehousing (Amendment) Regulations 2002 and come into force on 1st June 2002.

The Beer Regulations 19932.

(1)

Amend the Beer Regulations 19933 as follows.

(2)

In regulation 13(3) (moving beer in duty suspension), after sub-paragraph (b) insert—

“(ba)
if the amount of beer produced in the brewery where the beer was produced is relevant for the purpose of determining the duty charged on the beer, the beer must be accompanied by a certificate of production in a form approved by the Commissioners;”.

(3)

In regulation 22 (mixing), after paragraph (3) insert—

“(4)
Beer to which any duty suspension arrangements apply must not be mixed with any beer that would, had the duty been charged immediately before the time of mixing, have been charged with a different rate of duty.”.

(4)

In regulation 23 (addition of substances), after paragraph (2) insert—

“(2A)
No relevant operation may be carried out on beer by a registered holder that would, had the registered holder been the producer of the beer and the duty been charged at the time of the operation, have resulted in the beer being charged with a different rate of duty than would otherwise be the case.”.

(5)

In Schedule 1 (particulars of a registered brewer application)—

(a)

after paragraph (b) insert—

“(ba)
the name and address of any co-operated brewery;”;

(b)

at the end insert—

“In this Schedule “co-operated brewery” means a brewery (other than the one that is the subject of the application) at which—
(a)
the applicant produces beer, or
(b)
a person connected with the applicant produces beer.
Any question whether a person is connected with another shall be determined in accordance with section 839 of the Income and Corporation Taxes Act 19884.”.

(6)

In Schedule 3 (particulars of the record of beer in duty suspension), after paragraph (a) insert—

“(aa)
if the amount of beer produced in the brewery where the beer was produced is relevant for the purpose of determining the duty charged on the beer, a record of that production;”.

The Excise Warehousing (Etc.) Regulations 19883.

(1)

Amend the Excise Warehousing (Etc.) Regulations 19885 as follows.

(2)

In Schedule 2 (records to be kept by the occupier), after paragraph (a) insert—

“(aa)
any certificate or other document that accompanied beer that contained a statement of the amount of beer produced in the brewery where the beer was produced;”.

(3)

In Schedule 4 (United Kingdom internal accompanying document), add at the end of the explanatory note to Box 25 (additional information)—

“If appropriate add the following certificate—
“It is hereby certified that the beer described has been produced by an independent small brewery with a production in the previous year of … hectolitres.”

M. J. Eland

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

LONDON,

SE1 9PJ

7th May 2002

(This note is not part of the Regulations)

These Regulations, which come into force on 1st June 2002, amend the Beer Regulations 1993 (S.I. 1993/1228) and the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809).

Amendments to the Alcoholic Liquor Duties Act 1979 (c. 4) will come into force on 1st June 2002 in accordance with a resolution of the House of Commons, for the purpose of charging reduced rates of excise duty on beer from small breweries. The Regulations support the introduction of these reduced rates by requiring, a certificate of production to accompany beer eligible for reduced rates when moved in duty suspension, additional information regarding “co-operated breweries”, and the keeping of additional records regarding production and certificates of production.

They also prohibit the carrying out of certain operations on beer that is eligible for reduced rates, including mixing with beer that is subject to a different rate of duty.