Regulation 7 Draught relief – information to be providedI1

United Kingdom

(1)

This regulation applies if—

(a)

a person liable to pay alcohol duty on qualifying draught products^f1 has elected for duty to be charged at the full rates^f2, and

(b)

there has been a supply by one person (a “supplier”) to another person (a “recipient”) of those qualifying draught products.

(2)

Information or documents evidencing that duty has been charged at the full rates must be provided by the supplier to the recipient at or before the time of the supply described in paragraph (1)(b).

(3)

The Commissioners may specify in a notice information or documents they consider sufficient evidence for the purposes of paragraph (2).

(4)

If the Commissioners publish a notice under paragraph (3), they must determine whether evidence is sufficient for the purposes of paragraph (2) in accordance with that notice.

Annotations

Commencement

I1: Reg. 7 in force at 1.8.2023, see reg. 1(1)

Footnotes

f1: “Qualifying draught products” is defined in section 51(1) of the Act (alcoholic products qualifying for draught relief).
f2: “Full rates” is defined in section 50(1) of the Act (qualifying draught products: reduced rates).