| PART I |
| Preliminary |
| 1. | Citation and commencement |
| 2. | Revocation and saving provisions |
| 3. | Application |
| 4. | Interpretation |
| PART II |
| Registration of producers of beer |
| 5. | Application for registration by producers of beer |
| 6. | Registration of producers of beer |
| 7. | Revocation of registration of producers of beer |
| PART III |
| Production |
| 8. | When the production of beer begins and when it is completed |
| PART IV |
| Suspension of duty: registration of persons and premises |
| 9. | Application for registration for duty suspension |
| 10. | Registration for duty suspension |
| 11. | Revocation etc. of registration for duty suspension |
| PART V |
| Suspension of duty: arrangements and requirements |
| 12. | Holding beer in duty suspension |
| 13. | Moving beer in duty suspension |
| 14. | Record of beer in duty suspension |
| PART VI |
| Determination of the duty |
| 15. | The duty point |
| 16. | Rate of duty |
| 17. | The amount of beer in any container |
| 18. | The strength of the beer |
| PART VII |
| Payment of duty and returns |
| 19. | Person liable to pay the duty |
| 20. | Time and method of payment |
| 21. | Furnishing of returns |
| PART VIII |
| Operations on beer |
| 22. | Mixing |
| 23. | Addition of substances |
| 24. | Dilution of beer |
| 25. | Protection of the revenue derived from excise duty on beer |
| PART IX |
| Spoilt beer |
| 26. | Introduction |
| 27. | Return to the registered brewery or registered premises |
| 28. | Ascertainment of the amount of duty charged or paid |
| 29. | Destruction etc. |
| 30. | Procedure |
| 31. | Remission, repayment or drawback |
| 32. | Claims |
| 33. | Records |
| PART X |
| Consequential amendments |
| 34. | Amendment of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 |
