Regulation 10 Small producer relief – certain removals within the United KingdomI1

United Kingdom

(1)

This regulation applies where—

(a)

a person (P) is liable for the payment of alcohol duty chargeable at the discounted rate^f1 on an alcoholic product produced in, or imported into, Great Britain,

(b)

P intends, and intended from the time the product became so chargeable, to remove the product to Northern Ireland from Great Britain, and

(c)

the product was produced on production premises that did not meet, at the time of production, the volume production limit condition.

(2)

P may pay duty charged at the standard rate^f2 on the product.

(3)

If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due.

Annotations

Commencement

I1: Reg. 10 in force at 1.8.2023, see reg. 1(1)

Footnotes

f1: “Discounted rate” is defined in section 54(2) of the Act (small producer relief: discounted rates).
f2: “Standard rate” is defined in section 54(3) of the Act (small producer relief: discounted rates).