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HMRC internal manual

Beer Guidance

Deliveries: All deliveries

## Objective (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
## Risk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
## Background (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
## Action (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)