The Spirits (Amendment) Regulations 2013
| Jurisdiction | UK Non-devolved |
2013 No. 1229
Excise
The Spirits (Amendment) Regulations 2013
Made 29th May 2013
Laid before Parliament 30th May 2013
Coming into force 1st July 2013
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93 of the Customs and Excise Management Act 19791and sections 2 and 19(1) of the Alcoholic Liquor Duties Act 19792, make the following Regulations.
Citation and Commencement
1. These Regulations may be cited as the Spirits (Amendment) Regulations 2013 and come into force on 1st July 2013.
Revocation of the Spirits (Rectifying, Compounding and Drawback) Regulations 1988
2. The Spirits (Rectifying, Compounding and Drawback) Regulations 19883are revoked.
Amendments to the Spirits Regulations 1991
3.—(1) The Spirits Regulations 19914are amended as follows.
(2) Omit regulation 2.
(3) In regulation 3—
(a)
(a) omit “, unless the context otherwise requires”;
(b)
(b) omit the definitions of—
(i) “the Act”;
(ii) “approved”;
(iii) “distiller”;
(iv) “distiller’s warehouse”;
(v) “distillery”;
(vi) “feints”;
(vii) “low wines”;
(viii) “still”;
(ix) “wort”; and
(x) “wash”.
(c)
(c) in the definition of “plant”, insert “, rectifying or compounding” after “manufacture” wherever that word occurs.
(4) After regulation 6, add—
“Rectifiers and compounders: entry of premises and plant
7.—(1) No person shall make use, for rectifying or compounding spirits, of any premises or plant unless they have first made entry of that premises or plant.
(2) Paragraph (1) does not apply in respect of operations carried out in a warehouse or to persons authorised in accordance with section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979.”.
(5) In regulation 18(1)—
(a)
(a) in paragraph (a), for “the table entitled “The Practical Alcohol Tables Volume 2”” substitute “Volume 2 of the Practical Alcohol Tables”; and
(b)
(b) in paragraph (b), omit “table entitled” and the inverted commas around “Laboratory Alcohol Table”.
(6) In regulation 19(2), omit “table entitled” and the inverted commas around “Contents by Weight Table”.
(7) In regulation 26, omit “approved as” wherever it occurs.
Amendments to the Duty Stamps Regulations 2006
4.—(1) The Duty Stamps Regulations 20065are amended as follows.
(2) In regulations 19(1)(e)(i) and 31, after “regulation 4 of the Spirits (Rectifying, Compounding and Drawback) Regulations 1988”, insert “or regulation 7 of the Spirits Regulations 1991”.
Amendments to the Beer, Cider and Perry, Spirits and Wine and Made-wine (Amendment) Regulations 2006
5.—(1) The Beer, Cider and Perry, Spirits and Wine and Made-wine (Amendment) Regulations62006 are amended as follows.
(2) Omit regulation 6.
Simon Bowles
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
29th May 2013
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations revoke the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 ( S.I. 1988/1760) and amend the Spirits Regulations 1991 ( S.I. 1991/2564) (“the Spirits Regulations”). They also make consequential amendment to the Duty Stamps Regulations 2006 ( S.I. 2006/202) (“the Duty Stamps Regulations”) and to the Beer, Cider and Perry, Spirits and Wine and Made-wine (Amendment) Regulations 2006 ( S.I. 2006/1058).
Regulation 2 revokes the Spirits (Rectifying, Compounding and Drawback) Regulations 1988.
Regulation 3(2) revokes regulation 2 of the Spirits Regulations.
Regulation 3(3) removes redundant words and redundant and superfluous definitions from Regulation 3 of the Spirits Regulations. It also amends the definition of “plant” to include plant used for rectifying and compounding spirits.
Regulation 3(4) inserts a new regulation 7 in the Spirits Regulations, providing for rectifiers and compounders to give notification of their premises and plant to the Commissioners for Her Majesty’s Revenue and Customs.
Regulation 3(5) simplifies the references to the “Practical Alcohol Tables” and to...
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