49Power to regulate manufacture of beer by brewers for sale
(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the manufacture of beer by brewers for sale;
(b)for securing the duties on beer brewed by brewers for sale;
(c)regulating with respect to brewers for sale the preparation, use, storage and removal of priming and colouring solutions ;
(d)for enabling such solutions to be warehoused without payment of the duty chargeable on beer ;
(e)regulating the addition of such solutions to beer at premises in respect of which a licence has been granted under section 48 above ;
(f)for applying to such solutions, subject to such modifications and exceptions as may be specified in the regulations, any provision of, or of any instrument made under, any enactment relating to or containing provisions incidental to the duty on beer brewed in the United Kingdom.
(2)Any person contravening or failing to comply with any regulation made under this section shall be liable on summary conviction to a penalty of £100, and any article in respect of which the offence was committed shall be liable to forfeiture.