The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011

Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

10.—(1) In regulation 62 (simplified procedures for certain movements of alcoholic liquors)—

(a) for paragraph (2) substitute —

“(2) Subject to the conditions specified in paragraph (3), alcoholic liquors to which this regulation applies may be removed without payment of duty from the premises referred to in paragraphs (2A) to (2E) to any other such premises without being under the cover of an electronic administrative document.

(2A) In the case of beer—

(a) premises in respect of which—

(i) the producer of the beer or a packager is registered under section 41A of ALDA 1979 (beer stores);

(ii) the producer of the beer is registered under section 47(1) of ALDA 1979 (breweries);

(b) an excise warehouse approved for the deposit, keeping and securing of beer.

(2B) In the case of wine and made-wine—

(a) premises in respect of which the producer of the wine or made-wine holds a licence under section 54(2) or 55(2) of ALDA 1979 (wineries);

(b) an excise warehouse approved for the deposit, keeping and securing of wine or made-wine.

(2C) In the case of cider—

(a) premises in respect of which the maker of the cider is registered under section 62(2) of ALDA (cider maker’s premises);

(b) an excise warehouse approved for the deposit, keeping and securing of cider.

(2D) In the case of spirits an excise warehouse approved for the deposit, keeping and securing of spirits.

(2E) In respect of any alcoholic liquors—

(a) premises in respect of which a person other than the producer or manufacturer of the alcoholic liquors is—

(i) registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or

(ii) the authorised warehousekeeper; and

(b) that person and the producer or manufacturer are treated as members of a group under sections 43A to 43D of the Value Added Tax Act 1994(1).”.

(b) In paragraph (3)(c) for “referred to in paragraph (2)(e) and (f)” substitute “to which paragraph (2E) applies”.

(c) In paragraph (4) for “paragraphs (2)(e) and (3)(c)” substitute “paragraph (3)(c)”.

(d) In paragraph (5)—

(i) after the definition for “beer” insert—

““cider” has the meaning given in section 1(6) of that Act;

“made-wine” has the meaning given in section (1)(5) of that Act;”;

(ii) at the end of the definition for “spirits” omit “and”;

(iii) at the end of the definition for “packager” omit the full stop and insert “; and”;

(iv) after the definition for “packager” insert—

““wine” has the meaning given in section 1(4) of that Act.”.

(2) Regulation 62(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 is subject to the amendments made by this regulation, and these amendments only have effect in relation to a movement of alcoholic liquors under duty suspension arrangements which starts in the United Kingdom on or after 1st October 2011.

(1)

1994 c.23; sections 43A, 43B and 43C were inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2. Sections 43AA and 43D were inserted by the Finance Act 2004 (c. 12), section 20(1) and (2).