http://www.legislation.gov.uk/uksi/1987/314/note/madeThe Spoilt Beer (Remission and Repayment of Duty) Regulations 1987Local GovernmentKing's Printer of Acts of Parliament2011-07-04CUSTOMS AND EXCISE The Finance Act 1986 amendment of Section 46(2) of the Alcoholic Liquor Duties Act 1979 altered the basis for claiming relief from excise duty on returned beer which has become spoilt or otherwise unfit for use after delivery from brewery premises. (This note is not part of the Regulations)

The Finance Act 1986 amendment of Section 46(2) of the Alcoholic Liquor Duties Act 1979 altered the basis for claiming relief from excise duty on returned beer which has become spoilt or otherwise unfit for use after delivery from brewery premises.

The Regulations specify the conditions to be complied with in claiming relief on the new basis. The regulations come into force on 1 April 1987 and revoke Part VII of, and Schedules 3, 4, 5 and 6 to, the Beer Regulations 1985.

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<Text>The Finance Act 1986 amendment of Section 46(2) of the Alcoholic Liquor Duties Act 1979 altered the basis for claiming relief from excise duty on returned beer which has become spoilt or otherwise unfit for use after delivery from brewery premises.</Text>
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