The Cider and Perry and Wine and Made-wine (Amendment) Regulations 2007

• Citation: S.I. 2007/4
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Cider and Perry and Wine and Made-wine (Amendment) Regulations 2007 and come into force on 1st February 2007.

Section 2 Cider and perry

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

(2) Omit regulation 22.

(3) Omit regulation 23(1)(b).

(4) In the proviso to regulation 23(1) omit “and making payment” and “and payment shall be made”.

(5) For regulation 23(2) substitute—

(2) Unless payment of the duty is deferred, it must be paid at or before the excise duty point prescribed by regulation 11(1).

(3) A registered maker is approved for the purpose of deferring payment of the duty for so long as he complies with the conditions imposed by or under this regulation.

(4) A registered maker who is approved may defer payment of duty that is payable by him until the fifteenth day of the accounting period following that in which the excise duty point fell.

But if that day is not a business day, payment may only be deferred until the last business day before that day.

(5) As a condition of his being approved (or continuing to be approved), the Commissioners may require a registered maker to provide security, or further security, for duty.

(6) It is a condition of approval that any security must be given in the form and amount that the Commissioners require.

Section 3 Wine and made-wine

(1) Amend the Wine and Made-wine Regulations 1989 as follows.

(2) Omit regulation 22.

(3) Omit regulation 23(1)(b).

(4) In the proviso to regulation 23(1) omit “and making a payment” and “and payment shall be made”.

(5) For regulation 23(2) substitute—

(2) Unless payment of the duty is deferred, it must be paid at or before the excise duty point prescribed by regulation 11(1).

(3) A licensed producer is approved for the purpose of deferring payment of the duty for so long as he complies with the conditions imposed by or under this regulation.

(4) A licensed producer who is approved may defer payment of duty that is payable by him until the fifteenth day of the accounting period following that in which the excise duty point fell.

But if that day is not a business day, payment may only be deferred until the last business day before that day.

(5) As a condition of his being approved (or continuing to be approved), the Commissioners may require a licensed producer to provide security, or further security, for duty.

(6) It is a condition of approval that any security must be given in the form and amount that the Commissioners require.