<dc:identifier>http://www.legislation.gov.uk/uksi/1987/314/note/made</dc:identifier>
<dc:title>The Spoilt Beer (Remission and Repayment of Duty) Regulations 1987</dc:title>
<dc:subject>Local Government</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2011-07-04</dc:modified>
<dc:subject scheme="SIheading">CUSTOMS AND EXCISE</dc:subject>
<dc:description>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.</dc:description>
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