(1) The Commissioners may, with a view to managing, securing and collecting the duty of excise on beer imposed by section 90 or to the protection of the revenue derived from such duty, make regulations.
(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may -
(a) govern the production (including determining when the production of beer begins and when it is completed), importation, treatment, packaging, keeping, holding, storage, removal from storage and exportation of materials and beer;
(b) require a licensed brewer to furnish, at such times and in such form as may be specified, a true and accurate return accounting for all materials received or produced by him, or used by him in the brewing of beer, and containing a reconciliation between such materials and beer brewed;
(c) regulate and, in such circumstances as may be prescribed, prohibit the addition of substances to, the mixing of, or the carrying out of other operatio