http://www.legislation.gov.uk/uksi/1991/2564/contentsThe Spirits Regulations 1991Local GovernmentCUSTOMS AND EXCISEStatute Law Database2024-05-16Expert Participation2023-07-31 These Regulations, applying to the manufacture and measurement of spirits in the United Kingdom, come into force on 1st January 1992. They replace the Spirits Regulations 1982 and Part IV of the Spirits Regulations 1952, and revoke all remaining parts of the 1952 Regulations. The Spirits Regulations 1991PART IPreliminary1Citation, commencement and revocation2Application3InterpretationPART IIApproval of plant and processes and entry of premises4Approval of plant and processes5Entry of premises6Variations to plant or processes7Rectifiers and compounders: entry of premises and plant8General provisions as to plantPART IIIConduct of processes9Special conditions and requirements10Distillation periods11Produce of distillation periods12Provisions as to wort or wash etc.13Sugar14Gravity of wort or wash15Ascertainment of original gravity after fermentation has commenced (1st method)16Ascertainment of original gravity after fermentation has commenced (2nd method)PART IVTaking account of spirits produced17Taking account18Ascertainment of strength of spirits19Ascertainment of volume of spirits20Application of regulations 18 and 19PART VDistillers' records21Entry books22Notice of commencement of process23Preservation and production of records24Requirements in respect of distillation periods25Quarterly distillery returnsPART VIWarehousing26Warehousing SCHEDULE 1REVOCATIONS SCHEDULE 2TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORT AT 20°C 1991 No. 2564 CUSTOMS AND EXCISE The Spirits Regulations 1991 Made 11th November 1991 Laid before Parliament 19th November 1991 Coming into force 1st January 1992 The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979, sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 1979 and all other powers enabling them in that behalf, hereby make the following Regulations: 1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, and the Finance Act 1986 (c. 41) section 4 and Schedule 3. 1979 c. 4; section 2 was substituted by S.I. 1979/241; sections 2, 13(1) and (1A) and 15(6) were amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraphs 10, 12 and 14 respectively; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
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<Contents>
<ContentsTitle>The Spirits Regulations 1991</ContentsTitle>
<ContentsPart ContentRef="part-I" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/part/I" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/part/I">
<ContentsNumber>PART I</ContentsNumber>
<ContentsTitle>Preliminary</ContentsTitle>
<ContentsItem ContentRef="regulation-1" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/1" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/1">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle>Citation, commencement and revocation</ContentsTitle>
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<ContentsItem ContentRef="regulation-2" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/2" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/2">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle>Application</ContentsTitle>
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<ContentsItem ContentRef="regulation-3" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/3" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/3">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle>Interpretation</ContentsTitle>
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<ContentsPart ContentRef="part-II" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/part/II" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/part/II">
<ContentsNumber>PART II</ContentsNumber>
<ContentsTitle>Approval of plant and processes and entry of premises</ContentsTitle>
<ContentsItem ContentRef="regulation-4" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/4" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/4">
<ContentsNumber>4</ContentsNumber>
<ContentsTitle>Approval of plant and processes</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-5" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/5" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/5">
<ContentsNumber>5</ContentsNumber>
<ContentsTitle>Entry of premises</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-6" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/6" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/6">
<ContentsNumber>6</ContentsNumber>
<ContentsTitle>Variations to plant or processes</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-7" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/7" RestrictStartDate="2023-07-31" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/7">
<ContentsNumber>7</ContentsNumber>
<ContentsTitle>Rectifiers and compounders: entry of premises and plant</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-8" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/8" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/8">
<ContentsNumber>8</ContentsNumber>
<ContentsTitle>General provisions as to plant</ContentsTitle>
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</ContentsPart>
<ContentsPart ContentRef="part-III" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/part/III" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/part/III">
<ContentsNumber>PART III</ContentsNumber>
<ContentsTitle>Conduct of processes</ContentsTitle>
<ContentsItem ContentRef="regulation-9" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/9" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/9">
<ContentsNumber>9</ContentsNumber>
<ContentsTitle>Special conditions and requirements</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-10" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/10" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/10">
<ContentsNumber>10</ContentsNumber>
<ContentsTitle>Distillation periods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-11" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/11" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/11">
<ContentsNumber>11</ContentsNumber>
<ContentsTitle>Produce of distillation periods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-12" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/12" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/12">
<ContentsNumber>12</ContentsNumber>
<ContentsTitle>Provisions as to wort or wash etc.</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-13" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/13" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/13">
<ContentsNumber>13</ContentsNumber>
<ContentsTitle>Sugar</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-14" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/14" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/14">
<ContentsNumber>14</ContentsNumber>
<ContentsTitle>Gravity of wort or wash</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-15" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/15">
<ContentsNumber>15</ContentsNumber>
<ContentsTitle>Ascertainment of original gravity after fermentation has commenced (1st method)</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-16" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/16" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/16">
<ContentsNumber>16</ContentsNumber>
<ContentsTitle>Ascertainment of original gravity after fermentation has commenced (2nd method)</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-IV" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/part/IV" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/part/IV">
<ContentsNumber>PART IV</ContentsNumber>
<ContentsTitle>Taking account of spirits produced</ContentsTitle>
<ContentsItem ContentRef="regulation-17" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/17" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/17">
<ContentsNumber>17</ContentsNumber>
<ContentsTitle>Taking account</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-18" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/18" RestrictStartDate="2023-07-31" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/18">
<ContentsNumber>18</ContentsNumber>
<ContentsTitle>Ascertainment of strength of spirits</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-19" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/19" RestrictStartDate="2023-07-31" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/19">
<ContentsNumber>19</ContentsNumber>
<ContentsTitle>Ascertainment of volume of spirits</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-20" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/20" RestrictStartDate="2023-07-31" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/20">
<ContentsNumber>20</ContentsNumber>
<ContentsTitle>Application of regulations 18 and 19</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-V" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/part/V" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/part/V">
<ContentsNumber>PART V</ContentsNumber>
<ContentsTitle>Distillers' records</ContentsTitle>
<ContentsItem ContentRef="regulation-21" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/21" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/21">
<ContentsNumber>21</ContentsNumber>
<ContentsTitle>Entry books</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-22" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/22" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/22">
<ContentsNumber>22</ContentsNumber>
<ContentsTitle>Notice of commencement of process</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-23" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/23" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/23">
<ContentsNumber>23</ContentsNumber>
<ContentsTitle>Preservation and production of records</ContentsTitle>
</ContentsItem>
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<ContentsNumber>24</ContentsNumber>
<ContentsTitle>Requirements in respect of distillation periods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-25" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/regulation/25" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/regulation/25">
<ContentsNumber>25</ContentsNumber>
<ContentsTitle>Quarterly distillery returns</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="part-VI" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/part/VI" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/part/VI">
<ContentsNumber>PART VI</ContentsNumber>
<ContentsTitle>Warehousing</ContentsTitle>
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<ContentsNumber>26</ContentsNumber>
<ContentsTitle>Warehousing</ContentsTitle>
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<ContentsSchedule ContentRef="schedule-1" IdURI="http://www.legislation.gov.uk/id/uksi/1991/2564/schedule/1" DocumentURI="http://www.legislation.gov.uk/uksi/1991/2564/schedule/1" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 1</ContentsNumber>
<ContentsTitle>REVOCATIONS</ContentsTitle>
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<ContentsNumber>SCHEDULE 2</ContentsNumber>
<ContentsTitle>TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORT AT 20°C</ContentsTitle>
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<Secondary>
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<Number>1991 No. 2564</Number>
<SubjectInformation>
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<Title>CUSTOMS AND EXCISE</Title>
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<Title>The Spirits Regulations 1991</Title>
<MadeDate>
<Text>Made</Text>
<DateText>11th November 1991</DateText>
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<LaidDate>
<Text>Laid before Parliament</Text>
<DateText>19th November 1991</DateText>
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The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979
<FootnoteRef Ref="f00001"/>
, sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 1979
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and all other powers enabling them in that behalf, hereby make the following Regulations:
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00005" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0002">1979 c. 2</Citation>
; section 93 was amended by the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00006" Class="UnitedKingdomPublicGeneralAct" Year="1981" Number="0035">1981 (c. 35)</Citation>
, section 11(1) and Schedule 8, paragraph 2, and the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00007" Class="UnitedKingdomPublicGeneralAct" Year="1986" Number="0041">1986 (c. 41)</Citation>
section 4 and Schedule 3.
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c00008" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0004">1979 c. 4</Citation>
; section 2 was substituted by
<Acronym Expansion="Statutory Instrument">S.I.</Acronym>
<Citation URI="http://www.legislation.gov.uk/id/uksi/1979/241" id="c00009" Class="UnitedKingdomStatutoryInstrument" Year="1979" Number="0241">1979/241</Citation>
; sections 2, 13(1) and (1A) and 15(6) were amended by the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00010" Class="UnitedKingdomPublicGeneralAct" Year="1981" Number="0035">1981 (c. 35)</Citation>
, section 11(1) and Schedule 8, paragraphs 10, 12 and 14 respectively; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00011" Class="UnitedKingdomPublicGeneralAct" Year="1979" Number="0002">1979 (c. 2)</Citation>
.
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