Finance (No. 2) Act 2023

88 Alcoholic products regulations

(1) The Commissioners may by regulations (“alcoholic products regulations”) make provision—

(a) regulating the production, packaging, keeping and storage of alcoholic products produced in, or imported into, the United Kingdom;

(b) for determining when the production of any alcoholic product begins and when it is completed;

(c) for securing and collecting alcohol duty;

(d) for determining alcohol duty, the rate and the method of charging the duty;

(e) for charging alcohol duty, in specified circumstances, by reference to an alcoholic strength which any alcoholic product might reasonably be expected to have, or the rate of duty in force, at a time other than that at which the alcoholic product becomes chargeable;

(f) for determining the alcohol production amount in relation to a set of premises (for the purposes of Chapter 3 of this Part), in specified circumstances, by reference to an alcoholic strength which any alcoholic product might reasonably be expected to have at a time other than that at which the alcoholic product is produced;

(g) for full or partial relief from alcohol duty in specified circumstances (and whether or not subject to conditions);

(h) regulating or prohibiting the addition of substances to, the mixing of, or the carrying out of other operations on or in relation to, any alcoholic product;

(i) regulating the approval of persons under this Chapter, including the variation or revocation of the approval or of any condition or restriction to which it is subject;

(j) permitting, in specified circumstances, the removal of alcoholic products from certain premises without payment of duty (whether or not subject to conditions);

(k) make provision in respect of alcoholic products permitted to be removed from premises without payment of duty or on which alcohol duty has been remitted;

(l) regulating the transportation of alcoholic products;

(m) requiring the production of certificates as to matters relating to alcoholic products imported into the United Kingdom, and the production and producer of those products, as evidence that conditions for charging the duty at a particular rate are satisfied.

(2) Alcoholic products regulations may, in particular, include provision—

(a) requiring the making of returns;

(b) for notifications and other communications with the Commissioners to be made electronically;

(c) requiring persons to keep, and make available for inspection, specified records relating to alcoholic products;

(d) for the imposition under the regulations of requirements as to documents to accompany, or be provided with, alcohol products at any time during a specified period or in specified circumstances, and requiring production of those documents;

(e) conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period records or documents relating to alcoholic products;

(f) for assessing an amount as alcohol duty due from a person in specified circumstances;

(g) for the imposition under the regulations of conditions and restrictions (which may include a requirement to give a guarantee or other security).

(3) The reference in subsection (1)(k) to alcoholic products permitted to be removed from premises without payment of duty is treated as including a reference to alcoholic products that are—

(a) treated for the purposes of alcohol duty, by provision made (or having effect as if made) under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to His Majesty’s ships), as exported,

(b) supplied to persons on whom relief from payment of alcohol duty is conferred by provision made under section 13A of that Act (reliefs from duties and taxes for persons enjoying certain immunities and privileges), or

(c) supplied for use on a ship, aircraft or railway vehicle as stores, in accordance with provision made under section 60A of CEMA 1979 (power to make regulations about stores).

(4) In this section, “specified” means specified by or under alcoholic products regulations.