Textual Amendments
F1Word in cross heading for ss. 47-53 substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 1(b); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
(1)A person who produces beer on any premises in the United Kingdom must be registered with the Commissioners under this section in respect of those premises; and in this Act “registered brewer” means a person registered under this section in respect of any premises.
(2)A person who produces beer on any premises shall not be required to be registered under this section in respect of those premises if the beer is produced solely for his own domestic use or solely for the purposes of research or experiments in the production of beer.
(3)An application for the registration under this section of any person required to be so registered in respect of any premises—
(a)shall be made at least fourteen days before the day on which he begins production of beer on those premises; and
(b)shall be in such form and manner as the Commissioners may by or under regulations prescribe.
(4)If any person fails to apply for registration under this section in circumstances where he is required by subsection (3)(a) above to do so, [F3his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]]; and any beer or worts produced in contravention of that provision shall be liable to forfeiture.
(5)If any person produces beer on any premises in circumstances in which he is required to be, but is not, registered under this section in respect of those premises, [F4his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of duty charged on the beer produced, and the beer produced and any worts found on those premises shall be liable to forfeiture.]
Textual Amendments
F2S. 47 substituted (1.5.1993) for ss. 47 and 48 by Finance Act 1991 (c. 31, SIF 40:1), s. 7(3)(5); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I.
F3Words in s. 47(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 32(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F4Words in s. 47(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 32(2) (with s. 19(3)); S.I. 1994/2679, art. 3