The Cider and Perry (Amendment) Regulations 2001

• Citation: S.I. 2001/2449
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Cider and Perry (Amendment) Regulations 2001 and come into force on 1st August 2001.

Section 2 Amendment

After regulation 14 of the Cider and Perry Regulations 1989 (production) insert—

Protection of the revenue derived from excise duty on cider

(14A)

(1) After the excise duty point no person may carry out any operation on or in relation to cider before it is sold by way of retail (or otherwise supplied for consumption) if that operation would, had it been carried out before the excise duty point, have resulted in a greater amount of duty being payable than was actually payable at the excise duty point.

(2) In this regulation “operation” includes the mixing of cider and the addition of substances (including water) to cider.