PART VDistillers' records

Requirements in respect of distillation periods24

1

Within 5 days of the end of each distillation period the distiller shall enter in his entry book (or other records approved under regulation 21 above)—

a

such particulars relating to the distillation period as the Commissioners may require;

b

in the case of distillation of a fermented liquor the calculation made for attenuation charge purposes in accordance with section 14(2) of the Act, and the quantity of alcohol so calculated.

2

Where the quantity of alcohol calculated by the distiller for attenuation charge purposes under paragraph (1)(b) above in respect of a distillation period exceeds the quantity of alcohol produced in that distillation period, the distiller shall forthwith notify the officer of the discrepancy in writing.