Regulation offences - Spoilt beer
The Finance (No. 2) Act 1992 section 2 provides the power to impose, by regulation, conditions governing spoilt beer relief claimed by registered brewers. These regulations are included in the Beer Regulations 1993 Part IX.
If a person contravenes or fails to comply with the above regulations or provisions, or any conditions imposed under these regulations, that person has committed an offence and is liable to penalties.