Excise Act 1901
Where, at the expiration of one month after a brewery licence has been cancelled, or at the expiration of one month after a brewery licence has expired (being a licence that has not been renewed), beer on which duty has not been paid remains on the premises that constituted the brewery to which the licence related, the Collector may sell the beer and any containers and packages in which it is contained. 77F(2)
If, in the opinion of the Collector, any such beer is unsaleable or is unlikely to realize on sale an amount equal to the duty payable on it together with the expenses of its removal, storage and sale, the Collector may destroy it. 77F(3)
For the purposes of exercising his or her powers under subsection (1) or (2), the Collector may, after the expiration of the period referred to in subsection (1), cause the beer, and any containers and packages in which it is contained, to be removed from the premises referred to in that subsection to such other place as the Collector thinks fit.
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