»Ê¹ÚÌåÓýapp

Officers should ensure that registered brewers or packagers do not include in their relief claims:

• adulterated beer i.e. beer containing additions which have not been approved by HMRC
• diluted beer, unless the dilution occurred before the duty point

»Ê¹ÚÌåÓýapp relevant regulation is 26(3) of the Beer Regulations 1993. Further information on this can be found in paragraph 20.9 of Notice 226.