Spirits Regulations 1982

JurisdictionUK Non-devolved
CitationSI 1982/611

1982 No. 611

CUSTOMS AND EXCISE

The Spirits Regulations 1982

29thApril 1982

11thMay 1982

1stJune 1982

ARRANGEMENT OF REGULATIONS

PART I

PRELIMINARY

Regulation

1. Citation and commencement

2. Interpretation

PART II

APPROVAL AND ENTRY OF PLANT AND PROCESSES

3. Approval of plant and processes

4. Variations to plant or processes

5. Conditions

6. Entry of plant

7. Examination of plant

8. General provisions as to plant

PART III

CONDUCT OF PROCESSES

9. Special conditions and requirements

10. Manufacturing periods

11. Produce of manufacturing periods

12. Provisions as to wort or wash etc

13. Sugar

14. Gravity of wort or wash

15. Racking duty paid spirits

PART IV

DISTILLERS' RECORDS

16. Entry books

17. Records to be made in entry books

18. Business records

19. Returns in respect of manufacturing periods

20. Worts and wash

PART V

WAREHOUSING

21. Warehousing

PART VI

MISCELLANEOUS

22. Taking account

23. Penalties

24. Application

25. Revocation

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979(a), sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 1979(b) and 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 Spirits Regulations 1982 and shall come into operation on 1st June 1982.

Interpretation

2. In these Regulations, unless the context otherwise requires:—

"document", "copy" and "computer" have the same meaning as they have in section 16 of the Finance Act 1980(c);

(a) 1979 c.2; section 93 was amended by the Finance Act 1981 (c.35), section 11(1) and Schedule 8, paragraph 2.

(b) 1979 c.4; sections 2, 13 and 15 were amended by the Finance Act 1981, section 11(1) and Schedule 8, paragraphs 10, 12 and 14, respectively.

(c) 1980 c.48.

"feints" means spirits conveyed into a feints receiver;

"low wines" means spirits of the first extraction conveyed into a low wines receiver;

"manufacturing period" has the meaning given by regulation 10 below;

"plant" means all vessels, utensils, pipes, fittings and other equipment used for the manufacture of spirits, or the storage or processing of materials for the manufacture of spirits or the storage of spirits after their manufacture;

"process" means an operation carried on in order to manufacture spirits and operations on spirits after their manufacture;

"public holiday" includes a bank holiday or other similar holiday whether it is observed throughout the United Kingdom or in a restricted area within the United Kingdom, but where a holiday is not observed throughout the United Kingdom the expression "public holiday" shall only include that holiday in the area in which it is observed;

"records" include documents, copies of documents and information stored in a computer or produced from a computer;

"still" includes part of a still;

"sugar" includes molasses, saccharin solutions and all similar materials for the production of alcoholic liquors;

"warehouse" means an excise warehouse;

"wash" means wort in which fermentation has begun;

"wort" means any infusion, solution or mixture intended for fermentation as part of the process of manufacturing spirits.

PART II

APPROVAL AND ENTRY OF PLANT AND PROCESSES

Approval of plant and processes

3.—(1) Before any person manufactures spirits he shall make written application to the proper officer for approval of the processes and plant he intends to use.

(2) Any application made under the preceding paragraph shall be accompanied by a description of the processes referred to in it and a drawing, model or description distinctly showing the course, construction and use of all the plant referred to in it together with such additional information as the proper officer may require.

(3) No person shall begin to manufacture spirits until he has received the proper officer's approval of the processes and plant referred to in his application under paragraph (1) above and any such approval may be made subject to conditions.

Variations to plant or processes

4.—(1) The person receiving the approval under regulation 3 above shall ensure that any plant or process so approved is not varied, altered or changed unless the variation, alteration or change is first approved by the proper officer and any such approval may be subject to conditions.

(2) Any person making application for the approval of any variation, alteration or change to any plant or process shall do so in such form and manner and shall provide such details including a written description, drawing or model as the proper officer may require.

(3) Save as the proper officer may otherwise allow, the person receiving the approval under regulation 3 above shall ensure that no person shall use any plant after any such variation, alteration or change has been approved until the entry of that plant, made under regulation 6 below, has been amended in accordance with that approval.

Conditions

5. The proper officer may for reasonable cause at any time vary or add to any conditions imposed on the approval or the variation, alteration or change of any processes or plant.

Entry of plant

6.—(1) The person receiving the approval under regulation 3 above shall ensure that the manufacture of spirits does not commence before he has made entry of the premises and plant to be used in the manufacture of spirits.

(2) Save as the proper officer may otherwise allow, no person shall withdraw any entry while any still, spirits or materials preparing or fit for distillation remain in the premises or plant entered under paragraph (1) above.

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