Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/3158 |
1992 No. 3158
CUSTOMS AND EXCISE
The Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992
Made 10th December 1992
Laid before Parliament 14th December 1992
Coming into operation 1st January 1993
The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 19721in relation to excise matters of the European Communities2, in exercise of the powers conferred upon them by the said section 2(2) and all other powers enabling them in that behalf, hereby make the following Regulations—
Citation and commencement
1. These Regulations may be cited as The Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992, and shall come into operation on 1st January 1993.
Amendment of the Alcoholic Liquor Duties Act 1979
2.—(1) The Alcoholic Liquor Duties Act 19793shall be amended as follows.
(2) For section 1(2)4there shall be substituted the following section—
“2 “Spirits” means, subject to subsections (7) to (9) below—
(a) spirits of any description which are of a strength exceeding 1.2 per cent
(b) any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2 per cent or
(c) liquors contained, with any spirits, in any mixture which is of a strength exceeding 1.2 per cent.,
but does not include methylated spirits.”.
(3) In section 2(1) (ascertainment of strength etc. of alcohol) after the word “spirits”, in the first place where it occurs, there shall be inserted “anything that would be spirits if it were of a strength exceeding 1.2 per cent.,”.
(4) After section 6 there shall be inserted the following section—
“Repayment of duty on spirits used for low alcohol products.
6A.—(1) Subject to the following provisions of this section, where any person proves to the satisfaction of the Commissioners that any spirits on which duty has been paid have been used as an ingredient in the production or manufacture of—
(a)
(a) a beverage of an alcoholic strength not exceeding 1.2 per cent.;
(b)
(b) chocolates for human consumption which contain alcohol such that 100 kilograms of the chocolates would not contain more than 8.5 litres of alcohol; or
(c)
(c) any other food for human consumption which contains alcohol such that 100 kilograms of the food would not contain more than 5 litres of alcohol,
he shall be entitled to obtain from the Commissioners the repayment of the duty paid thereon.
(2) A repayment of duty shall not be made under this section except to a person who—
(a)
(a) carries on a business of supplying by wholesale any beverages, chocolates or food falling within subsection (1)(a) to (c) above;
(b)
(b) is the person who used the spirits on which the duty was charged as an ingredient in any such beverage, chocolates or food;
(c)
(c) produced or manufactured the beverage, chocolates or food for the purposes of the business mentioned in paragraph (a) above;
(d)
(d) makes a claim for the repayment in accordance with the following provisions of this section; and
(e)
(e) satisfies the Commissioners as to the matters mentioned in paragraph (a) to (c) above and that the repayment claimed does not relate to any duty which has been repaid or drawn back prior to the making of the claim.
(3) A claim for a repayment under this section shall be in writing and shall contain such particulars as the Commissioners may require for the purposes of subsection (2)(e) above.
(4) Except so far as the...
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