Search Legislation

The Beer and Cider and Perry (Amendment) Regulations 2000

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about 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This is the original version (as it was originally made).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.

Cider and perry

3.—(1) Amend the Cider and Perry Regulations 1989(1) as follows.

(2) Make regulation 3 (application) paragraph (1) of regulation 3 and insert at the end—

(2) Regulation 11A and the Schedule below also apply to imported cider.

(3) In regulation 4 (interpretation) after the definition of an “excise warehouse” insert—

“large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres;.

(4) After regulation 11 (charge to duty) insert—

The amount of cider in a large pack

11A.  The amount of cider in a large pack may be ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of cider in that pack and, except in a case where the tolerance requirements set out in the Schedule below are not met, any cider in excess of that amount is relieved from duty at the excise duty point.

(5) At the end of the Regulations insert—

(Regulation 11A)

SCHEDULETHE TOLERANCE REQUIREMENTS

1.  If a large pack is filled with a metered or weighed amount of cider the amount of cider in the pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of cider in that pack by more than—

(a)in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent. of that volume, or

(b)in any other case, 0.5 litres.

2.  If paragraph 1 above does not apply the amount of cider in a large pack must not exceed the amount ascertained by reference to any information on the label of that pack or any information in any invoice, delivery note or similar document indicating the amount of cider in that pack by more than—

(a)in the case of a pack intended to contain a volume exceeding 200 litres, 3 litres,

(b)in the case of a pack intended to contain a volume exceeding 100 litres, but not exceeding 200 litres, 2 litres, or

(c)in any other case, 1 litre.

(1)

S.I. 1989/1355; amended by S.I. 1996/2287, 1997/659; regulation 4 defines “cider” and “duty”.

Back to top

Options/Help

Print Options

Close

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources