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3.—(1) Amend the Excise Warehousing (Etc.) Regulations 1988(1) 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.””
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