Cider and Perry Regulations 1976

JurisdictionUK Non-devolved
CitationSI 1976/1207

1976 No. 1207

CUSTOMS AND EXCISE

The Cider and Perry Regulations 1976

30thJuly 1976

30thJuly 1976

20thAugust 1976

ARRANGEMENT OF REGULATIONS

PART I

PRELIMINARY

Regulation 1. Citation and commencement.

Regulation 2. Application.

Regulation 3. Interpretation.

PART II

DETERMINATION OF DUTY AND THE RATE THEREOF

Regulation 4. Charge to duty.

PART III

REGISTRATION

Regulation 5. Application for registration.

Regulation 6. Registration.

Regulation 7. Certificate of registration.

Regulation 8. Discontinuance of trade.

Regulation 9. Cancellation of registration.

PART IV

PRODUCTION, STORAGE AND REMOVAL

Regulation 10. Entry.

Regulation 11. Withdrawal of entry.

Regulation 12. Use.

Regulation 13. Gauging and measurement.

Regulation 14. Storage.

Regulation 15. Removal by pipe-line.

Regulation 16. Removal without payment of duty.

PART V

RECORDS, ACCOUNTS AND PAYMENT OF DUTY

Regulation 17. Entry book.

Regulation 18. Stocktaking.

Regulation 19. Furnishing of returns and payment of duty.

Regulation 20. Accounts.

PART VI

RELIEF FROM DUTY

Regulation 21. Relief from payment of duty.

Regulation 22. Spoilt cider.

The Commissioners of Customs and Excise under the powers conferred upon them by section 2 of the Finance Act 1976 (a) and by section 263(4) of the Customs and Excise Act 1952 (b), as amended by paragraph 42 of Schedule 3 to the Finance (No. 2) Act 1975 (c) and by paragraph 5 of Schedule 3 to the Finance Act 1976, 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 1976 and shall come into operation on 20th August 1976.

Application

2. These Regulations apply to cider and perry made in the United Kingdom.

Interpretation

3.—(1) The Interpretation Act 1889 (d) shall apply for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.

(2) In these Regulations—

"the Act of 1952" means the Customs and Excise Act 1952;

"the Act of 1976" means the Finance Act 1976;

"cider" means cider (or perry) as defined in section 2(8) of the Finance Act 1976;

"Collector" means Collector of Customs and Excise for the area in which the entered premises are situate;

"duty" means the duty of excise charged on cider;

"entered premises" means the premises, rooms, places and vessels entered by a maker for use by him in his trade as a maker of cider;

"made-wine" has the meaning given by section 15(6) of the Finance (No. 2) Act 1975;

"maker" means a person registered or required to be registered as a maker of cider under section 2(2) of the Act of 1976;

"month" means a calendar month or any period of four of five weeks allowed by the Commissioners for the purpose of accounting for duty;

"proper" and "officer" have the same meanings as in section 307 of the Act of 1952;

"registered" means registered as a maker of cider under section 2(2) of the Act of 1976;

"registered premises" means premises in respect of which a maker is registered;

"warehouse" means a warehouse approved by the Commissioners under section 80 of the Act of 1952;

"winery" has the same meaning as in the Wine and Made-wine Regulations 1975(e).

(a) 1976 c. 40.

(b) 1952 c. 44.

(c) 1975 c. 45.

(d) 1889 c. 63.

(e) S.I. 1975/1790 (1975 III, p. 6772).

PART II

DETERMINATION OF DUTY AND THE RATE THEREOF

Charge to duty

4.—(1) Subject to paragraphs (2) and (3) of this Regulation, the charge to duty on cider and the rate thereof shall be that in force when the cider is sent out from entered premises.

(2) Where either—

(a) the trade of a maker is discontinued at entered premises having cider thereon, or

(b) any cider is found to be deficient or missing from entered premises, unless the maker accounts for the deficiency to the satisfaction of the Commissioners,

the charge to duty on the cider and the rate thereof shall be that in force at the time of discontinuance or at the time the deficiency occurred, as the case may be.

(3) The charge to duty on any cider for sale made otherwise than in accordance with these Regulations and the rate thereof shall be that in force at the time it is made and shall on demand be paid by the maker or the person in whose possession it is found

Provided that this paragraph shall not apply in the case of any person exempt from registration under the Cider and Perry (Exemption from Registration) Order 1976 (a).

PART III

REGISTRATION

Application for registration

5.—(1) Every person required by section 2(2) of the Act of 1976 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...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT