The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015

• Citation: S.I. 2015/2050
• Sections: 2

Section 1 Citation, commencement and application

(1) These Regulations may be cited as the Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015.

(2) These Regulations come into force on 1st February 2016.

(3) These Regulations apply where dutiable alcoholic liquor is used as an ingredient in the production or manufacture of a product or converted into vinegar on or after the date on which these Regulations come into force.

(4) In paragraph (3)—

(a) “a product” refers to a product falling within section 4(2) of the Finance Act 1995 ,

(b) “dutiable alcoholic liquor” has the meaning given in section 1(1) of the Alcoholic Liquor Duties Act 1979 .

Section 2 Amendment of section 4 of the Finance Act 1995

(1) Section 4 of the Finance Act 1995 is amended as follows.

(2) In subsection (3)—

(a) omit paragraphs (a) to (c), and

(b) in paragraph (e) omit the words “as to the matters mentioned in paragraphs (a) to (c) above and”.

(3) In subsection (5)—

(a) in paragraph (a) for “one month” substitute “three years”, and

(b) omit paragraph (b) and the preceding “and”.

(4) Omit subsection (6).