The Cider and Perry (Amendment) Regulations 1996

Amendment of the Cider and Perry Regulations 1989

2.—(1) The Cider and Perry Regulations 1989(1) shall be amended as follows.

(2) In regulation 11(1) —

(a) after the words “charged with duty at”, there shall be inserted “the time it is made and the excise duty point shall be”, and

(b) the words “and at the rate in force at that time”shall be omitted.

(3) In the proviso to regulation 12, for the words from “that cider”to “that time”there shall be substituted “the time of that occurrance shall be the excise duty point”.

(4) After regulation 12 there shall be inserted —

“Constructive removal

12A.— (1) Where cider is held on any cider premises to which this regulation applies it shall be deemed to have been sent out from those premises for home use at the time of its constructive removal or, if earlier, the time it actually left them.

(2) This regulation applies to cider premises where the records relating to cider sent out from the premises are kept by means approved for this purpose by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days' notice in writing.

(3) The maker from whose cider premises constructive removal may take place shall keep the records specified in a notice published by the Commissioners and not withdrawn by a further notice.

(4) Constructive removal shall mean the making of an entry in the records specified in accordance with paragraph (3) above which identifies the cider that is the subject of that entry as having been sent out from the cider premises for home use notwithstanding that it remains on those premises.

(5) An entry showing the constructive removal of any cider shall not be cancelled, amended or altered.”

(5) In regulation 13 —

(a) for the words “duty on the cider shall be charged at”there shall be substituted “excise duty point shall be”, and

(b) the words “, and at the rate in force at that time”shall be omitted.

(6) In regulation 23(1)(b), for the words “charge to duty was incurred”there shall be substituted “the excise duty point occurred”.

(7) In regulation 23(2), for the word “charged”there shall be substituted “payable”.

(1)

S.I. 1989/1355.