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The Spirits (Rectifying, Compounding and Drawback) Regulations 1988

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Stock account

7.  A rectifier or compounder shall—

(a)keep at his premises a stock account in a form approved by the officer;

(b)on receiving or sending out any spirits, enter in the stock account such particulars as the officer may require, and those particulars shall be entered at or within such time as the officer may require;

(c)retain the stock account for not less than 2 years from the date of the last entry in it; and

(d)produce the stock account when required to do so by the officer, and permit him to make notes in it or take copies or extracts from it.

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