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Statutory Instruments

1991 No. 2564

CUSTOMS AND EXCISE

The Spirits Regulations 1991

Made

11th November 1991

Laid before Parliament

19th November 1991

Coming into force

1st January 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979(1), sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 1979(2) and all other powers enabling them in that behalf, hereby make the following Regulations:

PART IU.K.Preliminary

Citation, commencement and revocationU.K.

1.—(1) These Regulations may be cited as the Spirits Regulations 1991 and shall come into force on 1st January 1992.

(2) The statutory instruments specified in column (1) of Schedule 1 to these Regulations (the references to which are specified in column (2) of that Schedule) are hereby revoked to the extent specified in column (3) of that Schedule.

Commencement Information

I1Reg. 1 in force at 1.1.1992, see reg. 1(1)

ApplicationU.K.

2.  These Regulations apply to the manufacture of spirits by any process, except where by their nature or context they apply only to the manufacture of spirits by distillation of a fermented liquor.

Commencement Information

I2Reg. 2 in force at 1.1.1992, see reg. 1(1)

InterpretationU.K.

3.  In these Regulations, unless the context otherwise requires—

“the Act” means the Alcoholic Liquor Duties Act 1979(3);

“approved” means approved by the Commissioners F1... ;

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“class of spirits” means one of the classes of spirits specified from time to time for the purpose of these Regulations in a notice published by the Commissioners;

“the Contents by Weight Table”, “the Laboratory Alcohol Table” and “the Practical Alcohol Tables” mean respectively a set of tables of which a copy, signed by the Chairman of the Commissioners and identifying the tables as being ones to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice;

“distillation period” means the period prescribed by regulation 10 below in respect of each class of spirits;

“distiller” means a person holding a distiller’s licence under section 12 of the Act;

“distiller’s warehouse” has the meaning given by section 4(1) of the Act;

“distillery” means premises where spirits are manufactured, whether by distillation of a fermented liquor or by any other process;

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“feints” means spirits conveyed into a feints receiver;

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“low wines” means spirits of the first extraction conveyed into a low wines receiver;

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“plant” means [F3the vessels] used for the manufacture of spirits, or for the storage or processing of materials for the manufacture of spirits or for the storage of spirits after their manufacture;

“process” includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture;

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“still” includes part of a still;

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“warehouse” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 of the Customs and Excise Management Act 1979(4) and also includes a distiller’s warehouse;

“warehouse vat” means a vessel which forms the whole or a part of a distiller’s warehouse;

“wash” means wort in which fermentation has begun;

“wort” means any infusion, solution or mixture intended for fermentation as part of the process of manufacturing spirits.

Textual Amendments

Commencement Information

I3Reg. 3 in force at 1.1.1992, see reg. 1(1)

PART IIU.K.Approval of plant and processes and entry of premises

Approval of plant and processesU.K.

4.—(1) Before a distiller manufactures spirits he shall make [F4application in writing or by means of an electronic communication] to the [F5Commissioners] for approval of the plant and processes he intends to use.

(2) Any application made under paragraph (1) above shall be accompanied by a description of the processes referred to in it, and a [F6description of] the plant referred to in it, together with such additional information as the Commissioners may require.

(3) No distiller shall begin to manufacture spirits until he has received the approval of the Commissioners of the plant and processes referred to in his application under paragraph (1) above, and any such approval may be given subject to conditions.

(4) The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any plant or process, or withdraw any such approval.

Textual Amendments

Commencement Information

I4Reg. 4 in force at 1.1.1992, see reg. 1(1)

Entry of premisesU.K.

F75.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Variations to plant or processesU.K.

6.—(1) A distiller receiving approval under regulation 4 above shall ensure that any plant or process so approved is not [F8significantly] varied, altered or changed unless the variation, alteration or change is first approved by the Commissioners, and any such approval may be given subject to conditions.

(2) Application for the approval of any variation, alteration or change to any plant or process shall be in such form and manner and shall provide such details, including a written description, drawing or model, as the Commissioners may require.

(3) The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any variation, alteration or change of any plant or process, or withdraw any such approval.

Textual Amendments

Commencement Information

I5Reg. 6 in force at 1.1.1992, see reg. 1(1)

Examination of plantU.K.

F97.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

General provisions as to plantU.K.

F108.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART IIIU.K.Conduct of processes

Special conditions and requirementsU.K.

F119.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Distillation periodsU.K.

10.—(1) A distiller shall conduct his operations in separate distillation periods for each class of spiritsF12....

(2) A distiller may conduct his operations so that more than one distillation period is in progress at any one time.

(3) In respect of each batch of wort which he makes, the distiller shall specify to which distillation period it belongs, and a distillation period shall commence at the date when production of the earliest of the wort included in it commences.

(4) Each distillation period shall end when all the wort specified to belong to it has been distilled and the feints and spirits produced therefrom have been conveyed into their receivers and account has been taken of them.

(5) Save as the [F5Commissioners] may otherwise allow, a distiller shall conduct his operations so that no distillation period exceeds one month in length.

Textual Amendments

Commencement Information

I6Reg. 10 in force at 1.1.1992, see reg. 1(1)

Produce of distillation periodsU.K.

11.—(1) Save as the Commissioners may otherwise allow, a distiller shall ensure that the produce of any distillation period is not mixed with any other matter until account of that produce has been taken in such manner and to such an extent as the [F5Commissioners] may require.

(2) Notwithstanding paragraph (1) above, before account is taken of the produce of any distillation period it may be mixed with feints of which account has been taken in an earlier distillation period.

Textual Amendments

Commencement Information

I7Reg. 11 in force at 1.1.1992, see reg. 1(1)

Provisions as to wort or wash etc.U.K.

F1312.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

SugarU.K.

F1413.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Gravity of wort or washU.K.

F1514.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Ascertainment of original gravity after fermentation has commenced (1st method)U.K.

F1615.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Ascertainment of original gravity after fermentation has commenced (2nd method)U.K.

F1716.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART IVU.K.Taking account of spirits produced

Taking accountU.K.

F1817.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Ascertainment of strength of spiritsU.K.

18.—(1) Subject to paragraph (2) below, the strength of spirits may be ascertained—

(a)by means of a hydrometer, a thermometer and the table entitled “The Practical Alcohol Tables Volume 2”; or

(b)by determining the density of the spirits in air at 20 degrees Celsius and taking the strength of the spirits to be the percentage of alcohol by volume corresponding to that density in the table entitled “Laboratory Alcohol Table”, provided that where the density of any spirits determined as aforesaid falls between any two consecutive numbers in that table the strength shall be determined by linear interpolation; [F19or

(c)by a method set out in the Annex to Commission Regulation (EC) No. 2870/2000].

(2) Where spirits contain any substance other than alcohol and water the Commissioners may either—

(a)require that the strength of the spirits be ascertained by any of the means prescribed by this Part of these Regulations after removing from the spirits any such substance to the extent which they consider necessary by distillation or such other process as they direct and adding water to replace the volume so removed; or

(b)allow the strength of the spirits to be ascertained, as though they contained alcohol and water only, by any of the means prescribed by this Part of these Regulations.

Textual Amendments

Commencement Information

I8Reg. 18 in force at 1.1.1992, see reg. 1(1)

Ascertainment of volume of spiritsU.K.

19.—(1) The volume of spirits contained in any container may be ascertained for any purpose by such method involving weight, measure or gauge as the Commissioners may approve.

(2) Where the Commissioners under paragraph (1) of this Regulation approve ascertainment by weighing, the volume shall be calculated by means of a hydrometer and the table entitled “Contents by Weight Table”.

Commencement Information

I9Reg. 19 in force at 1.1.1992, see reg. 1(1)

Application of regulations 18 and 19U.K.

20.  Regulations 18 and 19 above shall apply to spirits, F20... and any fermented liquor other than wash.

Textual Amendments

Commencement Information

I10Reg. 20 in force at 1.1.1992, see reg. 1(1)

PART VU.K.Distillers' records

Entry booksU.K.

F2121.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Notice of commencement of processU.K.

F2222.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Preservation and production of recordsU.K.

F2323.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Requirements in respect of distillation periodsU.K.

F2424.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Quarterly distillery returnsU.K.

25.  Within 14 days of the end of each calendar quarter the distiller shall furnish to the [F5Commissioners] a return in respect of that quarter, which shall be made in such form and manner and shall contain such particulars as the Commissioners may from time to time direct.

Textual Amendments

Commencement Information

I11Reg. 25 in force at 1.1.1992, see reg. 1(1)

PART VIU.K.Warehousing

WarehousingU.K.

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 [F5Commissioners] may require F25...

(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 approved as a warehouse vat the distiller shall remove them to a warehouse immediately F26...

(3) When spirits of which account has been taken are contained in a spirit receiver which is also approved as a warehouse vat those spirits shall be deemed to be warehoused as soon as account of them has been [F27taken].

F28(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Where spirits remain in a warehouse vat which is also approved as a spirit receiver, the distiller shall take account of such spirits before the warehouse vat is used as a spirit receiver F29...

Textual Amendments

Commencement Information

I12Reg. 26 in force at 1.1.1992, see reg. 1(1)

D. F. O. Battle

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

Regulation 1(2)

SCHEDULE 1U.K.REVOCATIONS

Commencement Information

I13Sch. 1 in force at 1.1.1992, see reg. 1(1)

(1)(2)(3)
Statutory InstrumentReferenceExtent of revocation
The Spirits Regulations 1952S.I. 1952/2229Parts IV and IX
The Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulations 1979S.I. 1979/1146Regulation 2
The Spirits Regulations 1982S.I. 1982/611The whole Regulations
The Spirits (Rectifying, Compounding and Drawback) Regulations 1988S.I. 1988/1760Regulation 2 in so far as it revokes Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 1952(5).

Regulation 15

F30SCHEDULE 2U.K.TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORT AT 20°C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Explanatory Note

(This note is not part of the Regulations)

These Regulations, applying to the manufacture and measurement of spirits in the United Kingdom, come into force on 1st January 1992. They replace the Spirits Regulations 1982 and Part IV of the Spirits Regulations 1952, and revoke all remaining parts of the 1952 Regulations.

The principal changes introduced by the Regulations are:

(a)the requirement to make entry applies only to premises used in the manufacture of spirits, not to plant;

(b)the table for determining the original gravity of wort or wash by the distillation method is replaced by a revised table;

(c)a second method for determining the original gravity of wort once fermentation has commenced is included;

(d)provision is made for the Commissioners to approve the use of distiller’s own business records in place of the official entry book;

(e)the frequency for distillers to submit returns to the officer is reduced to quarterly; and

(f)within 5 days of the end of each distillation period, distillers of fermented liquor are required to carry out the attenuation charge calculation and to notify the officer if the attenuation charge applies.

(1)

1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, and the Finance Act 1986 (c. 41) section 4 and Schedule 3.

(2)

1979 c. 4; section 2 was substituted by S.I. 1979/241; sections 2, 13(1) and (1A) and 15(6) were amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraphs 10, 12 and 14 respectively; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).

(5)

S.I. 1952/2229.