13U.K.For section 46 of that Act (remission or repayment of duty on spoilt beer) there shall be substituted—
(1)Where it is shown to the satisfaction of the Commissioners that any beer which has been removed from any premises of a registered brewer in respect of which he is registered under section 47 below has become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the registered brewer as so spoilt or unfit, the Commissioners shall, subject to compliance with such conditions as they may by regulations impose, remit or repay any duty charged or paid in respect of the beer.
(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.”
Modifications etc. (not altering text)
C1Sch. 2 para. 13 excluded (26.4.1993) by S.I. 1993/1152, art. 4(1).