The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

JurisdictionUK Non-devolved
CitationSI 2006/1058

2006 No. 1058

EXCISE

The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006

Made 5th April 2006

Laid before Parliament 6th April 2006

Coming into force 1st May 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 2(3) and (4), 13(1) and (1A), 15(6), 19(1), 49(1)(a), (g) and (2), 55A(2), 56(1), and 62(5) of the Alcoholic Liquor Duties Act 19791:

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 and come into force on 1st May 2006.

Beer

Beer

S-2 Amend the Beer Regulations 1993 as follows. Omit paragraph (3)...

2.—(1) Amend the Beer Regulations 19932as follows.

(2) Omit paragraph (3) of regulation 14.

(3) At the end of paragraph (4) of regulation 22, add “unless the resulting mixture is charged with the rate of duty specified in section 36(1AA)(a) of the Act”.

(4) Omit paragraph (2A) of regulation 23.

(5) Make regulation 24 paragraph (3) of that regulation, and before it add—

S-1

“1 Without prejudice to paragraph (3), after small brewery beer has left the brewery where its production began water must not be added to it before the duty point.

S-2

2 Paragraph (1) does not prohibit any operation that is reasonably necessary to make small brewery beer fit for packaging in a package that is not a large pack.”

S-3 Omit paragraph (4) of regulation 2 of the Beer and Excise...

3. Omit paragraph (4) of regulation 2 of the Beer and Excise Warehousing (Amendment) Regulations 20023.

Cider and Perry
S-4 Cider and Perry

Cider and Perry

4.—(1) Amend the Cider and Perry Regulations 19894as follows.

(2) Omit regulations 16, 19, 20, and 21.

(3) In regulation 4—

(i)

(i) omit the definition of “the Collector”, and

(ii)

(ii) at the end of the definition of “cider premises”, add “and any other premises on which cider is made by a maker for use by him in his trade as a maker”.

(4) In the proviso to regulation 13, omit “made under regulation 20 below”.

(5) In the opening words of paragraph (1) of regulation 23, omit “registered”.

(6) In paragraphs (1)(a) and (2) of regulation 23, omit the words “the Collector, or to such other person as” and “may direct”.

(7) In paragraph (1)(b) of regulation 23, for the words “Collector, or such other person as aforesaid” substitute “Commissioners”.

Spirits

Spirits

S-5 Amend the Spirits Regulations 1991 as follows. Omit...

5.—(1) Amend the Spirits Regulations 19915as follows.

(2) Omit regulations 5, 7, 8, 9, 12, 13, 14, 15, 16, 17, 21, 22, 23, 24, 26(4) and Schedule 2.

(3) Throughout the regulations, for “officer” substitute “Commissioners”.

(4) In regulation 3—

(i)

(i) omit the definitions of “approved saccharometer”, “document”, “hydrometer”, “officer”, “records”, “sugar”, and “thermometer”,

(ii)

(ii) in the definition of “approved”, omit all after the word “Commissioners”, and

(iii)

(iii) in the definition of “plant”, for “all vessels, utensils, pipes, fittings, and other equipment” substitute “the vessels”.

(5) In paragraph (1) of regulation 4, for “written application” substitute “application in writing or by means of an electronic communication”.

(6) In paragraph (2) of regulation 4, for “drawing, model or description distinctly showing the course, construction and use of all” substitute “description of”.

(7) In paragraph (1) of regulation 6, after “not” insert “significantly”.

(8) In paragraph (1) of regulation 10, omit all after the word “spirits”.

(9) At the end of paragraph (1) of regulation 18, add—

“or

(c)

(c) by a method set out in the Annex to Commission Regulation (EC) No. 2870/20006.”

(10) In paragraph (1) of regulation 26, omit all after the word “require”.

(11) In paragraph (2) of regulation 26, omit all after the word “immediately”.

(12) In paragraph (3) of regulation 26, for “declared in the entry book (or other records approved under regulation 21 above)” substitute “taken”.

(13) In paragraph (5) of regulation 26, omit all after the word “receiver” (where it occurs for the second time).

S-6 At the end of paragraph (1) of regulation 3 of the Spirits...

6. At the end of paragraph (1) of regulation 3 of the Spirits (Rectifying, Compounding and Drawback) Regulations 19887, add “or where the rectifier or compounder is authorised as described in section 8(1) or section 10(1) of the Alcoholic Liquor Duties Act 1979”.

Wine and Made-wine

Wine and Made-wine

S-7 Amend the Wine and Made-wine Regulations 1989 as follows. Omit...

7.—(1) Amend the Wine and Made-wine Regulations 19898as follows.

(2) Omit regulations 16, 19, 20, and 21.

(3) In regulation 4—

(i)

(i) omit the definition of “the Collector”, and

(ii)

(ii) at the end of the definition of a “winery”, add “and any other premises on which wine or made-wine is made by a producer for use by him in his trade as a producer”.

(4) In the proviso to regulation 13, omit “made under regulation 20 below”.

(5) In the opening words of paragraph (1) of regulation 23, omit “licensed”.

(6) In paragraphs (1)(a) and (2) of regulation 23, omit the words “the Collector, or to such other person as”, and “may direct”.

(7) In paragraph (1)(b) of regulation 23, for the words “Collector, or such other person as aforesaid” substitute “Commissioners”.

S-8 Revoke the Wine and Made-wine of a Strength exceeding 1.2 per...

8. Revoke the Wine and Made-wine of a Strength exceeding 1.2 per cent. and not exceeding 5.5 per cent. (Prohibition of Fortification) Regulations 19899.

Other revocations
S-9 Other revocations

Other revocations

9.—(1) Revoke the Excise Duty (Relief on Alcoholic Ingredients) Regulations 197810.

(2) Revoke the Alcoholic Liquors (Amendment of...

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