Search Legislation

The Excise Duties (Personal Reliefs) Order 1992

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Article 5

SCHEDULEQUANTITIES OF EXCISE GOODS SPECIFIED FOR THE PURPOSE OF PARAGRAPH (3) OF ARTICLE 5

Tobacco products

(a)

800 cigarettes;

(b)

400 cigarillos (that is to say cigars weighing not more than 3 grammes each);

(c)

200 cigars;

(d)

1 kilogramme of tobacco products other than in a form mentioned in paragraph (a), (b) or (c) above;

Alcoholic beverages

(e)

10 litres of spirits;

(f)

20 litres of intermediate products (that is to say products defined as intermediate products in Article 17(1) of the Council Directive 92/83/EEC(1));

(g)

90 litres of wines (but only 60 litres may be sparkling wines);

(h)

110 litres of beer.

(1)

OJ No. L316, 31.10.92, p.21.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources