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The Spirits Regulations 1991

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InterpretationU.K.

3.  In these Regulations F1... —

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“class of spirits” means one of the classes of spirits specified from time to time for the purpose of these Regulations in a notice published by the Commissioners;

“the Contents by Weight Table”, “the Laboratory Alcohol Table” and “the Practical Alcohol Tables” mean respectively a set of tables of which a copy, signed by the Chairman of the Commissioners and identifying the tables as being ones to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice;

“distillation period” means the period prescribed by regulation 10 below in respect of each class of spirits;

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“plant” means [F10the vessels] used for the manufacture [F11, rectifying or compounding] of spirits, or for the storage or processing of materials for the manufacture [F11, rectifying or compounding] of spirits or for the storage of spirits after their manufacture [F11, rectifying or compounding];

“process” includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture;

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“warehouse” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 of the Customs and Excise Management Act 1979(1) and also includes a distiller’s warehouse;

“warehouse vat” means a vessel which forms the whole or a part of a distiller’s warehouse;

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Textual Amendments

Commencement Information

I1Reg. 3 in force at 1.1.1992, see reg. 1(1)

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