http://www.legislation.gov.uk/uksi/1988/1760/regulation/7/madeThe Spirits (Rectifying, Compounding and Drawback) Regulations 1988MenKing's Printer of Acts of Parliament2011-07-18CUSTOMS AND EXCISE These Regulations come into force on 1st December 1988. They replace Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 1952, the Spirits (Removal and Stock Books) Regulations 1967 and the Spirits (Removal and Stock Books) Regulations 1967, etc (Amendment) Regulations 1981 with simpler and up-dated provisions. PART IIRECTIFIERS AND COMPOUNDERSStock 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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<dc:title>The Spirits (Rectifying, Compounding and Drawback) Regulations 1988</dc:title>
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<dc:description>These Regulations come into force on 1st December 1988. They replace Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 1952, the Spirits (Removal and Stock Books) Regulations 1967 and the Spirits (Removal and Stock Books) Regulations 1967, etc (Amendment) Regulations 1981 with simpler and up-dated provisions.</dc:description>
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<Text>A rectifier or compounder shall—</Text>
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