Cider and Perry Regulations 1989
1989No. 1355
CUSTOMS AND EXCISE
The Cider and Perry Regulations 1989
3rdAugust1989
11thAugust1989
1stSeptember1989
ARRANGEMENT OF REGULATIONS
PART I
Preliminary
1. Citation and commencement
2. Revocation
3. Application
4. Interpretation
PART II
Registration
5. Application for registration
6. Registration
7. Certificate of registration
8. Cancellation of registration
PART III
Entries
9. Entries
10. Withdrawal of entry
PART IV
Determination of Duty and the Rates thereof
11. Charge to duty
12. Removal without payment of duty
13. Deficiencies and discontinuance of trade
PART V
Production, Storage and Removal
14. Production
15. Use
16. Examination and gauging of vessels
17. Storage
18. Removal by pipe-line
PART VI
Records, Accounts and Payment of Duty
19. Entry book
20. Stocktaking
21. Accounts
22. Security
23. Furnishing of returns and payment of duty
PART VII
Relief from Duty
24. Grower's domestic consumption relief
25. Conditions for relief from duty on spoilt cider
26. Claim for relief on spoilt cider
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 56(1), 62(5), and 64(1) of the Alcoholic Liquor Duties Act 1979 ( a) , and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Cider and Perry Regulations 1989 and shall come into force on 1st September 1989.
Revocation
2. The Cider and Perry Regulations 1976 ( b) are hereby revoked.
Application
3. These Regulations apply to cider produced in the United Kingdom for sale.
Interpretation
4. In these Regulations-
"accounting period" means a calendar month or any period of 4 or, as the case may be, 5 weeks allowed by the Commissioners for the purpose of accounting for duty;
"the Act" means the Alcoholic Liquor Duties Act 1979;
"approved" means approved by the Commissioners;
"business day" means a day which is a business day within the meaning of the Bills of Exchange Act 1882 ( c) for the purposes of the General Account of the Commissioners of Customs and Excise at the Bank of England in London;
(a) 1979 c.4; section 56(1) was amended by section 114 of and Part IV of Schedule 23 to the Finance Act 1986 (c.41).
(b) S.I. 1976/1207, as amended by regulation 6 of S.I. 1979/1146 and regulation 5 of S.I. 1980/992.
(c) 1882 c.61; section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c.80).
"cider" has the meaning given by section 1(6) ( a) but subject to section 1(10) ( b) of the Act;
"cider premises" means the premises, rooms, places and vessels entered by a registered maker for use by him in his trade as a maker;
"the Collector" means the Collector of Customs and Excise for the Collection in which the cider premises are situate;
"duty" means the duty of excise charged on cider under section 62 ( c) of the Act;
"excise warehouse" has the meaning given by section 1(1) of the Customs and Excise Management Act 1979 ( d) ;
"made-wine" has the meaning given by section 1(5) ( e) but subject to section 1(10) of the Act;
"maker" means a maker of cider who is or is required to be registered;
"officer" means the proper officer of Customs and Excise;
"registered" means registered as a maker of cider under section 62(2) of the Act, and "registration" shall be construed accordingly;
"strength" in relation to any liquor means its alcoholic strength computed in accordance with section 2 ( f) of the Act;
"wine" has the meaning given by section 1(4) of the Act.
PART II
REGISTRATION
Application for registration
5.-(1) Every person required to be registered shall make application to the Commissioners for registration in respect of his premises.
(2) A separate application shall be made in respect of each of the premises on which the applicant makes or intends to make cider.
Registration
6.-(1) The Commissioners may register the applicant in respect of each of the premises in respect of which application is made, and may issue a separate certificate of registration in respect of each of those premises.
(a) Section 1(6) was amended by section 1(5) of the Finance Act 1984 (c.43).
(b) Section 1(10) was added by paragraph 1(4) of Part II of Schedule 1 to the Finance Act 1988 (c.39).
(c) Section 62(1) was amended by section 1(4) of the Finance Act 1988.
(d) 1979 c.2.
(e) Section 1(5) was amended by paragraph 1(3) of Part II of Schedule 1 to the Finance Act 1988.
(f) Section 2(2) was amended by S.I. 1979/241. Section 2(3A) was added by section 11(1) and paragraph 10 of Schedule 8 to the Finance Act 1981 (c.35).
(2) The certificate of registration shall remain the property of the Commissioners.
Certificate of registration
7.-(1) Every certificate of registration shall be kept at all times on the premises to which it relates, and shall be produced for inspection to an officer on demand.
(2) A maker shall notify the Commissioners of his intention to stop making cider at any of his cider premises.
(3) A maker shall notify the Commissioners of the discontinuance of trade in cider at any of his cider premises.
Cancellation of registration
8.-(1) Where the Commissioners are satisfied that a maker has ceased to trade at his cider premises, or that cider is not being made on premises in respect of which he is registered for that purpose, they may cancel the relevant registration at any time.
(2) Without prejudice to paragraph (1) above the Commissioners may, for reasonable cause, cancel the registration in respect of the premises of any maker, provided that the Commissioners shall give three months' notice in writing of such cancellation.
PART III
ENTRIES
Entries
9. A...
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