Finance Act, 1992

Remission or repayment of certain duty chargeable before appointed day.

93.—(1) This section applies to stocks of beer, including worts, which are shown to the satisfaction of the Commissioners to lie or be stored or kept at midnight on the day preceding the day which the Minister for Finance appoints by order under section 102 for the coming into operation of section 90 , in premises owned or occupied by a licensed brewer or in an approved warehouse and to be the product of brewing carried out by a licensed brewer in whose premises or approved warehouse the said stocks lie or are stored or kept.

(2) Where it is shown to the satisfaction of the Commissioners that the duty of excise imposed by paragraph 7 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), has been charged before the day which the Minister for Finance appoints by order under section 102 for the coming into operation of section 90, in respect of stocks of beer, including worts, to which this section applies, they may, subject to compliance with subsection (3) and with such conditions as they may think fit to impose, remit or repay the said duty.

(3) A licensed brewer or an approved warehousekeeper may, not later than the 6th day following the day specified in subsection (2), make a return to the Commissioners in a form approved of by them giving such information as they may thereby require in relation to the quantity of beer, including worts, expressed in standard barrels, to which this section applies, and claiming remission or repayment of the duty of excise referred to in the said subsection and charged in respect of the said stocks before the day specified in the said subsection.

(4) A licensed brewer or an approved warehousekeeper shall—

(a) produce to any officer, if so requested by him, the trade books and all accounts and documents belonging to or in the possession of such brewer or warehousekeeper that the officer considers to be necessary for the purpose of verifying a return made or to be made under the provisions of this section, and

(b) render to such officer such reasonable assistance as may be requested of him by the officer in the taking of an account of the stocks of beer, including worts, to which the return relates.

(5) Every licensed brewer or approved warehousekeeper who makes a return under this section which is false or misleading in any material respect, or fails or refuses to comply with a request under this section, shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.

(6) Any stocks of beer, including worts, in respect of which an offence was committed under subsection (5) shall be liable to forfeiture.