
1 
These Regulations may be cited as the Beer (Amendment) Regulations 1995 and shall come into force on 1st January 1996.
2 
After regulation 15 of the Beer Regulations 1993 there shall be inserted—“
15A 

(1) Where beer is held on any registered premises to which this regulation applies it shall be deemed to have left those premises at the time of its constructive removal or, if earlier, the time it actually left them.
(2) This regulation applies to registered premises where the records relating to removal are kept by means approved for this purpose by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days' notice in writing.
(3) The registered holder from whose registered premises constructive removal may take place shall keep such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.
(4) Constructive removal shall mean the making of an entry in the records specified in accordance with paragraph (3) above which identifies the beer that is the subject of that entry as having left the registered premises (so that duty ceases to be suspended) notwithstanding that it remains on those premises.
(5) An entry showing the constructive removal of any beer shall not be cancelled, amended or altered.”
D. J. Howard
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
28th November 1995