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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Regulation offences - Beer regulations

The Alcoholic Liquor Duties Act 1979 section 49 gives the main enabling powers under which the Beer Regulations 1993 were made. They include the regulation of production, packaging and storage of beer, registration of persons and premises, charging, securing, collecting and relieving the duty, and operations on and transportation of beer. Contravention of any of the Beer Regulations 1993 will attract a penalty and the beer shall be liable to forfeiture.