The Beer (Amendment) Regulations 2011
These Regulations, which come into force on 1st October 2011, amend the Beer Regulations 1993 (S.I. 1993/1228) (“the 1993 Regulations”), which regulate the production and packaging of beer for the purposes of excise duty, and include provisions on holding beer in duty suspension, returns of duty, payment, record-keeping, dilution and mixing of beer, and relief from duty for spoilt beer.