http://www.legislation.gov.uk/uksi/1992/3158/regulation/1/made
The Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992
Fossil fuels
Excise duties
King's Printer of Acts of Parliament
2012-02-16
CUSTOMS AND EXCISE
These Regulations which come into force on 1 January 1993 amend the Alcoholic Liquor Duties Act to give effect to provisions of Council Directive 92/83/EEC on the structures of excise duties on alcohol and alcoholic beverages. They also amend the Hydrocarbon Oil Duties Act 1979 to give effect to provisions of Council Directive 92/81/EEC on the structures of excise duties on mineral oil.Regulation 2(2) amends the definition of spirits in section 1(2) of the Act, so that the spirits that are to be governed by the Act are limited to those of a strength exceeding 1.2 per cent.Regulations 2(3) introduces into the Act a provision enabling the methods for measuring the alcoholic strength of liquors, provided by section 2 of the Act, to be used, where they would not otherwise be available, for determining whether or not the spirits under examination are of a strength exceeding 1.2 per cent.Regulations 2(4) introduces duty reliefs on spirits used as an ingredient in the production of certain beverages, chocolates and other food, provided the alcoholic content of the product does not exceed the specified limits, and provided those products are to be supplied wholesale by the manufacturer.Regulation 2(5) introduces the same reduced rate of duty on wines and made wines of two categories of strength: those exceeding 15 per cent. but not exceeding 18 per cent., and those exceeding 18 per cent. but not exceeding 22 per cent.Regulation 2(6) increases the permitted strength of mixtures produced from the addition of spirits to made-wine carried out in an excise warehouse.Regulation 3 broadens the relief for oils used for certain industrial purposes to cover use for any purpose other than as fuel for any engine, motor or other machinery or heating fuel.
Citation and commencement1
These Regulations may be cited as The Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992, and shall come into operation on 1st January 1993.