The Cider and Perry (Exemption from Registration) Order 1976

• Citation: S.I. 1976/1206
• Sections: 4

Section 1

(1) This Order may be cited as the Cider and Perry (Exemption from Registration) Order 1976 and shall come into operation on 20th August 1976.

(2) In this Order—

“ cider ” means cider (or perry) as defined in section 2(8) of the Finance Act 1976;

“ claim ” means a claim to exemption from registration as a maker of cider pursuant to Article 2 of this Order;

“ Collector ” means Collector of Customs and Excise for the area in which are situate the premises on which cider is made.

(3) The Interpretation Act 1889 shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.

Section 2

(1) Subject to Articles 3 and 4 of this Order, a person who makes cider for sale whose production of cider does not exceed 1,500 gallons in a period of 12 consecutive months shall be exempt from the requirement in section 2(2) of the Finance Act 1976 in respect of the premises on which such production takes place.

(2) Save as the Commissioners otherwise allow, no more than one maker of cider shall be exempt at any one time in respect of the same premises.

Section 3

Every maker of cider claiming exemption shall notify the Collector in writing of such claim and shall specify the premises in respect of which he claims exemption.

Section 4

A person exempt under Article 2 of this Order shall furnish to the Commissioners on request such records of or information about his production of cider as may be necessary to establish that the conditions of Article 2 of this Order are or have been complied with.