Finance Act, 1992

Approval of persons and premises for the brewing, holding and packaging of beer without payment of duty.

95.—(1) A person approved by the Commissioners under this section may brew and hold, in premises approved by them under this section in relation to him, beer liable to the duty of excise imposed by section 90 without payment of that duty (and such person and such premises are hereinafter in this section referred to as an “approved warehousekeeper” and an “approved warehouse”, respectively).

(2) An approved warehousekeeper may also, without payment of duty, carry on in an approved warehouse such operations as may be prescribed on, or in relation to, such of the beer as may be prescribed.

(3) A person shall not be approved under this section unless he appears to the Commissioners to satisfy such requirements for approval as they may think fit to impose.

(4) (a) A premises shall not be approved under this section unless—

(i) it is used, or intended for use, for the brewing, holding or packaging of beer, and

(ii) where it is used, or intended for use, for the brewing of beer, it is owned or occupied by a licensed brewer, who shall in the prescribed manner deliver to an officer such information as may be required of him in relation to such premises and in relation to all rooms, places and vessels therein,

and the premises appears to the Commissioners to satisfy such requirements for approval as the Commissioners may think fit to impose.

(b) Notwithstanding the provisions of paragraph (a) requiring a premises used, or intended for use, for the brewing of beer to be owned or occupied by a licensed brewer, and imposing an obligation on such brewer to deliver in the prescribed manner to an officer such information as may be required of him in relation to such premises and in relation to all rooms, places and vessels therein, such brewer may be deemed to have complied with such provisions if, 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 this section, he has made entry of such premises and all rooms, places and vessels therein in accordance with the provisions of section 22 of the Inland Revenue Act, 1880 .

(5) The Commissioners may approve a person or premises under this section for such periods and subject to such conditions (including the giving of security) as they may think fit to impose and the approved person or approved premises shall comply with any such conditions.

(6) The Commissioners may, as a condition of approval of a premises under this section, allow or prohibit the carrying out of specified activities in such premises or in any part or parts thereof.

(7) The Commissioners may at any time for reasonable cause—

(a) vary the terms of their approval of any person or premises under this section, or

(b) restrict the extent of the premises which are so approved.

(8) The Commissioners may, without prejudice to any other penalty to which an approved warehousekeeper may be liable—

(a) if an approved warehousekeeper contravenes or fails to comply with any condition of approval imposed by them under this section or with any provision of this Chapter or of regulations thereunder, or

(b) if an approved warehouse fails to comply with any condition of approval imposed by them under this section,

revoke the approval granted.

(9) The provisions of the Customs Acts, and of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, relating to warehouses and warehoused goods and their deposit and storage therein and removal thereto or therefrom shall, with any necessary modifications, apply to premises approved under this section and to beer allowed to be held in such premises as if the said premises and beer were warehouses and warehoused goods within the meaning of the said provisions.