PART VCider
62Excise duty on cider
(1)There shall be charged on cider—
(a)imported into the United Kingdom ; or
(b)made in the United Kingdom by a person who is required by subsection (2) below to be registered as a maker of cider,
a duty of excise at the rate of £0.2420 a gallon.
(2)Subject to subsection (3) below, a person who, on any premises in the United Kingdom, makes cider for sale must be registered with the Commissioners in respect of those premises.
(3)The Treasury may by order made by statutory instrument provide for exempting from subsection (2) above makers of cider whose production does not exceed such limit as is specified in the order and who comply with such other conditions as may be so specified.
(4)If any person who is required by subsection (2) above to be registered in respect of any premises makes cider on those premises without being registered in respect of them, he shall be liable on summary conviction to a penalty of £500 and the cider and all vessels, utensils and materials for making cider found in his possession shall be liable to forfeiture.
(5)The Commissioners may with a view to managing the duty on cider made in the United Kingdom make regulations—
(a)regulating the making of cider for sale and the registration and cancellation of registration of makers of cider;
(b)for determining the duty and the rate thereof and in that connection prescribing the method of charging the duty;
(c)for securing and collecting the duty ;
(d)for relieving cider from the duty in such circumstances and to such extent as may be prescribed in the regulations.
(6)If any person contravenes or fails to comply with any regulation made under subsection (5) above, he shall be liable on summary conviction to a penalty of £50 and any article in respect of which the offence was committed shall be liable to forfeiture.
63Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
The Commissioners may by regulations provide for duty charged on imported cider which is used as an ingredient in the production or manufacture of—
(a)any beverage of an alcoholic strength not exceeding 2° of proof; or
(b)any such article (other than a beverage) as the Commissioners may determine having regard to the alcoholic content thereof,
to be repaid subject to such conditions as may be imposed by or under the regulations.
64Remission or repayment of duty on spoilt cider
(1)Where it is shown to the satisfaction of the Commissioners that any cider which has been removed from the entered premises of a registered maker of cider has accidentally become spoilt or otherwise unfit for use and, in the case of cider delivered to another person, has been returned to the maker as so spoilt or unfit, the Commissioners shall, subject to compliance with such conditions as they may by regulations impose, remit or repay any duty charged or paid in respect of the cider.
(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty of £50.