The Spirits Regulations 1991

Interpretation

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

“the Act” means the Alcoholic Liquor Duties Act 1979(1);

“approved” means approved by the Commissioners or by the officer as the case may be;

“approved saccharometer” means a saccharometer of a type specified from time to time for the purpose of these Regulations in a notice published by the Commissioners;

“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;

“document” has the same meaning as it has in section 10 of the Finance Act 1985(2);

“feints” means spirits conveyed into a feints receiver;

“hydrometer” means a hydrometer of which a specimen, bearing a label signed by the Chairman of the Commissioners and identifying the instrument as being one to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice;

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

“officer” means the proper officer of Customs and Excise;

“plant” means all vessels, utensils, pipes, fittings and other equipment 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;

“records” includes documents, copies of documents and information stored in a computer or produced from a computer;

“still” includes part of a still;

“sugar” includes molasses, saccharine solutions and all similar materials for the production of alcoholic liquors;

“thermometer” means a thermometer of which a specimen, bearing a label signed by the Chairman of the Commissioners and identifying the instrument as being one to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice;

“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(3) 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.

(1)

1979 c. 4.

(2)

1985 c. 54; section 10 applies the definition of “document” in Part I of the Civil Evidence Act 1968 (c. 64).

(3)

1979 c. 2.