Regulation 8 Small producer relief – the volume production limit conditionI1

United Kingdom

(1)

This regulation applies where alcoholic products produced in, or imported into, Northern Ireland are chargeable to alcohol duty.

(2)

Alcoholic products are not small producer alcoholic products^f1 unless they are produced on production premises^f2 that meet the volume production limit condition relevant to that category of products.

Annotations

Commencement

I1: Reg. 8 in force at 1.8.2023, see reg. 1(1)

Footnotes

f1: “Small producer alcoholic products” is defined in section 55 of the Act (small producer alcoholic products).
f2: “Production premises” is defined in section 69(2) of the Act (“producer”, “production premises”, “group premises” etc).