1Return of Beer to Brewery

1. Beer in any vessel or case which has not been opened since its original removal from a brewery, and on which the stamp remains intact, may be returned to the brewery, and may be re-issued and again removed from the brewery without further stamping if the stamp continues intact at the time of re-issue, and the vessel or case has not been opened in the meantime; provided that:—

(1) All beer returned to the brewery under this regulation shall, until again removed, be kept in such part of the brewery as an officer shall require, and separate from the rest of the beer therein.

(2) A separate account of all beer returned and of all beer re-issued under this regulation shall be kept by the brewer, wherein daily entries shall be truly made, and such account shall be verified every month as in the case of a brewer’s diary, and such account shall, in respect of the re-issue of such beer, contain all the particulars required to be shown in the brewer’s delivery book as regards beer on its original removal.

(3) In the brewer’s diary and delivery book no entry shall be made or account taken of beer returned to the brewery under these regulations.

Undelivered beer in loose bottles may also be returned to the brewery under this regulation.

Issue of Beer Duty Stamps to Brewers.