26.—(1) A distiller shall not warehouse any spirits until he has taken account of them in such manner and to such extent as the [F1Commissioners] may require F2...
(2) Save as the Commissioners may otherwise allow, when spirits of which account has been taken are contained in a spirit receiver which is not also F3... a warehouse vat the distiller shall remove them to a warehouse immediately F4...
(3) When spirits of which account has been taken are contained in a spirit receiver which is also F3... a warehouse vat those spirits shall be deemed to be warehoused as soon as account of them has been [F5taken].
F6(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Where spirits remain in a warehouse vat which is also F3... a spirit receiver, the distiller shall take account of such spirits before the warehouse vat is used as a spirit receiver F7...
Textual Amendments
F1Word in Regulation substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(3)
F2Words in reg. 26(1) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(10)
F3Words in reg. 26 omitted (1.7.2013) by virtue of The Spirits (Amendment) Regulations 2013 (S.I. 2013/1229), regs. 1, 3(7)
F4Words in reg. 26(2) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(11)
F5Word in reg. 26(3) substituted (1.5.2006) by The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(12)
F6Reg. 26(4) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)
F7Words in reg. 26(5) omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(13)
Commencement Information