Regulation 2 The volume of alcoholic product in any containerI1

United Kingdom

(1)

For the purposes of Part 2 of the Act, except where paragraph (4) applies, the volume of alcoholic product in any container is to be ascertained in accordance with paragraphs (2) and (3).

(2)

Subject to paragraph (3), the volume of alcoholic product in any container is to be ascertained by reference to—

(a)

the label of the container of the alcoholic product,

(b)

any invoice issued in relation to the alcoholic product,

(c)

any delivery note issued in relation to the alcoholic product, and

(d)

any document similar to an invoice or delivery note issued in relation to the alcoholic product.

(3)

Where the volumes ascertained by reference to the sources described in paragraph (2)(a) to (d) differ, the volume of alcoholic product in any container is to be taken to be the greater of those volumes.

(4)

Where—

(a)

a large pack does not meet the tolerance requirements set out in Schedule 1, or

(b)

due care has not been taken to ensure that the volume of an alcoholic product ascertained in accordance with paragraphs (2) and (3) accurately represents its actual volume,

the volume of alcoholic product in the container is to be taken to be the actual volume of alcoholic product with which the container is filled.

(5)

The Commissioners^f1 must publish a notice making provision for the purposes of paragraph (4)(b) about the meaning of “due care”.

(6)

Whether due care has been taken for the purposes of paragraph (4)(b) is to be ascertained in accordance with a notice published under paragraph (5).

Annotations

Commencement

I1: Reg. 2 in force at 1.8.2023, see reg. 1(1)

Footnotes

f1: “The Commissioners” is defined in section 1(1) of CEMA, which definition was substituted by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 117(3) of the Act applies this definition of “the Commissioners”.