Spirits (Removal and Stock Books) Regulations 1967

JurisdictionUK Non-devolved

1967 No. 1094

CUSTOMS AND EXCISE

The Spirits (Removal and Stock Books) Regulations 1967

21stJuly 1967

27thJuly 1967

28thJuly 1967

The Commissioners of Customs and Excise in pursuance of the powers conferred on them by sections 94(1), 100(1) and 241(1A) of the Customs and Excise Act 1952(a), and all other powers enabling them in that behalf, hereby make the following Regulations:—

1.—(1) Every spirits advice note and spirits consignment note sent out in accordance with the requirements of the customs or excise Acts in connection with spirits sent out to any person shall be made out in ink or by means of carbon paper, and the person who sends it shall keep at his premises for not less than twelve months a duplicate thereof and shall produce it whenever required by an officer to do so.

(2) A person to whom a spirits advice note or spirits consignment note is sent in connection with spirits sent to him shall keep it for not less than twelve months and produce it at his premises whenever required by an officer to do so.

2. A rectifier or compounder shall keep at his premises a stock book in the form approved by the Commissioners, and—

(1) on receiving any spirits, or on sending out any spirits in connection with the removal of which a spirits consignment note is required to be sent shall enter in the book such particulars as the Commissioners require at such times as an officer directs or, in the absence of such direction, before the expiration of the day on which the spirits are received or sent out,

(2) shall retain the stock book for not less than twelve months after he has ceased to use it, and

(3) shall produce it whenever required by an officer to do so and permit the officer to make notes therein and take extracts therefrom.

3. The Manufacture of Tobacco Regulations 1952(b) and the Spirits Regulations 1952(c) are hereby amended as respectively provided in Schedules 1 and 2 hereto.

4.—(1) These Regulations may be cited as the Spirits (Removal and Stock Books) Regulations 1967, and shall come into operation on the 28th day of July 1967.

(2) The Interpretation Act 1889(d) applies for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.

(a) 15 & 16 Geo. 6 and 1 Eliz. 2 c.44.

(b) S.I. 1952/2226 (1952 III, p. 3474).

(c) S.I. 1952/2229 (1952 III, p. 2979).

(d) 52 & 53 Vict. c. 63.

(3) The Permits, Spirits Consignment Notes and Stock Books Regulations 1960(a) are hereby revoked.

R. W...

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