Finance Act, 1914 (Session 2)

Power to deposit in bond beer for export.

6. Subject to such regulations and security as the Commissioners of Customs and Excise may prescribe, a brewer for sale may without payment of duty deposit beer brewed in the United Kingdom in a warehouse approved by the Commissioners for the purpose, and may remove the beer from that warehouse for exportation or for use as ship's stores, and where any beer brewed in the United Kingdom on which duty has been paid is deposited in such a warehouse for the purpose of being exported or shipped as stores, drawback shall be allowed and paid as if the deposit in the warehouse were the exportation or shipment of the beer.