Regulation 14 Small producer relief – record-keepingI1

This regulation applies where a person (P) has paid, or is liable for the payment of, alcohol duty at the discounted rate on alcoholic products produced in, or imported into, the United Kingdom.

P must keep, and make available for inspection by an officer of Revenue and Customs, records for a period of six years, commencing with the date on which the products became chargeable to alcohol duty, for the purposes of determining whether the products were, at the time of production, eligible to be charged at the discounted rate in Great Britain and Northern Ireland respectively.

The Commissioners may publish a notice specifying the records to be kept, and made available for inspection, for the purposes of paragraph (2).