The Cider and Perry Regulations 1989

Furnishing of returns and payment of duty

23.—(1) Save as the Commissioners otherwise allow, every registered maker shall–

(a) not later than the fifteenth day of every accounting period furnish to the Collector, or to such other person as the Commissioners may direct, a return in approved form of all cider sent out from his cider premises for home use during the preceding accounting period and of the duty charged thereon;

(b) not later than the fifteenth day of the accounting period following that in which the charge to duty was incurred, pay to the Collector or such other person as aforesaid the amount due.

Provided that where the last day for furnishing a return and making payment would, if determined in accordance with the foregoing provisions of this paragraph, fall on a day which is not a business day the return shall be furnished and payment shall be made not later than the last business day before that date.

(2) Any duty charged under the proviso to regulation 12 above, or under regulation 13 above, shall be paid by the maker of the cider to the Collector or to such other person as the Commissioners may direct, within seven days of that duty being demanded by the proper officer.