2001 No. 2449
The Cider and Perry (Amendment) Regulations 2001
Made
Laid before Parliament
Coming into force
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 62(5) of the Alcoholic Liquor Duties Act 19791 and of all other powers enabling them in that behalf, hereby make the following regulations:
Citation and commencement1
These Regulations may be cited as the Cider and Perry (Amendment) Regulations 2001 and come into force on 1st August 2001.
Amendment2
After regulation 14 of the Cider and Perry Regulations 19892 (production) insert—
Protection of the revenue derived from excise duty on cider14A
1
After the excise duty point no person may carry out any operation on or in relation to cider before it is sold by way of retail (or otherwise supplied for consumption) if that operation would, had it been carried out before the excise duty point, have resulted in a greater amount of duty being payable than was actually payable at the excise duty point.
2
In this regulation “operation” includes the mixing of cider and the addition of substances (including water) to cider.
(This note is not part of the Regulations)