The Beer (Amendment) Regulations 2011

• Citation: S.I. 2011/1795
• Sections: 2

Section 1 Citation and Commencement

These Regulations may be cited as the Beer (Amendment) Regulations 2011 and come into force on 1st October 2011.

Section 2 Amendment of the Beer Regulations 1993

(1) Amend the Beer Regulations 1993 as follows.

(2) In regulation 4 (interpretation) for the definition of “duty” substitute—

“duty” means any duty of excise charged on beer by section 36(1) of the Act (general beer duty) or section 37(1) of the Act (high strength beer duty) ;

(3) In regulation 8 (when the production of beer begins and when it is completed)—

(a) at the beginning of paragraph (2) for “For” substitute “Except where paragraph (4) applies, for”;

(b) in paragraph (2) for “(the charge of excise duty)” substitute “(general beer duty), section 37 of the Act (high strength beer duty)”; and

(c) after paragraph (3) insert—

(4) Where before the duty point two or more beers are mixed (in this paragraph referred to as “the constituent beers”) and one or more of the constituent beers is of a strength exceeding 7.5 per cent—

(a) the time at which production of the beer resulting from that mixture is completed is the time when mixing is completed; and

(b) the constituent beers are relieved of duty.

(4) For paragraph (4) of regulation 22 (mixing) substitute—

(4) Paragraph (5) applies where—

(a) beer to which any duty suspension arrangements apply is mixed with any beer that would, had the duty been charged immediately before the time of mixing, have been charged with a different rate of general beer duty; or

(b) beer A is mixed with beer B and—

(i) beer A is beer to which any duty suspension arrangements apply and which would, had the duty been charged immediately before the time of mixing, have been charged with a rate of duty given by section 36D(4) or section 36F(7) of the Act ; and

(ii) beer B is beer to which any duty suspension arrangements apply and which would, had the duty been charged immediately before the time of mixing, have been charged with the rate of duty specified in section 36(1AA)(za) of the Act .

(5) Where this paragraph applies—

(a) if the strength of the resulting mixture exceeds 1.2 per cent but does not exceed 2.8 per cent, the rate at which general beer duty is charged on that mixture is the rate specified in section 36(1AA)(za) of the Act; and

(b) in all other cases, the rate at which general beer duty is charged on the resulting mixture is the rate specified in section 36(1AA)(a) of the Act.