3(1)In section 38 (duty on beer brewed by brewers for sale in subsection (8) (which provides that duty becomes payable immediately it is charged by the proper officer) for the words from " payable " onwards there shall be substituted " chargeable in respect of duty shall be determined and become due in accordance with regulations made under section 49 below".
(2)In subsection (9) of that section (which enables duty to be charged at the close of each month in respect of all the brewings during the month) for the words "cause the charge to be made up" there shall be substituted " permit the duty chargeable to be determined".
(3)In section 49(1) (regulations of the Commissioners) after paragraph (b) there shall be inserted the following paragraph—
“(bb)for determining the duties chargeable and the due dates for payment”.