(1) A person approved by the Commissioners under this section may brew and hold, in premises approved by them under this section in relation to him, beer liable to the duty of excise imposed by section 90 without payment of that duty (and such person and such premises are hereinafter in this section referred to as an "approved warehousekeeper" and an "approved warehouse", respectively).
(2) An approved warehousekeeper may also, without payment of duty, carry on in an approved warehouse such operations as may be prescribed on, or in relation to, such of the beer as may be prescribed.
(3) A person shall not be approved under this section unless he appears to the Commissioners to satisfy such requirements for approval as they may think fit to impose.
(a) A premises shall not be approved under this section unless -
(i) it is used, or intended for use, for the brewing, holding or packaging of beer, and
(ii) where it is used, or intended for use, for the brewing of beer, it is owned