- Latest available (Revised)
- Original (As made)
The Cider and Perry (Amendment) Regulations 1996
You are here:
- 1996 No. 2287
- Explanatory Note
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 30 September 1996, amend the Cider and Perry Regulations 1989 (S.I. 1989/1355).
Except where the sending out of cider from cider premises without payment of duty is specifically allowed, duty is payable on cider at the time it is sent out of such premises. These Regulations add regulation 12A to the Cider and Perry Regulations 1989. Regulation 12A allows a cider maker to change the status of cider held on cider premises to duty paid (on payment of the duty or under deferred payment arrangements) without the need to actually send the cider out of those premises.
These Regulations also amend regulations 11, 12, 13, and 23 of the Cider and Perry Regulations 1989. These amendments make clear the difference between the time when duty is charged on cider and the time when the requirement to pay duty takes effect (the excise duty point).
Options/Help
Print Options
Print The Whole Instrument
Print This Explanatory Note only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once