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HMRC internal manual

Beer Guidance

Spoilt beer: Keg ullage (residues removed from empty kegs returned to the brewery)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) BEER3800 ‘Spoilt beer’(This content has been withheld because of exemptions in the Freedom of Information Act 2000) BEER3880(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Notice 226(This content has been withheld because of exemptions in the Freedom of Information Act 2000)