- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
5. For the purpose of the charge of excise duty on beer, any beer (including unfinished beer) which is–
(a)produced, or in the process of being produced, before 1st June 1993; and
(b)held on, or in the process of being transported between, registered premises at the relevant time,
shall be treated as beer produced on 1st June 1993.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: