{
  "url": "https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1885",
  "legislation_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 16th July 2008\nLaid before Parliament 17th July 2008\nComing into force 1st September 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by sections 41A(7), 46(1), 49(1), 61(1), 62(5) and 64(1) of the Alcoholic Liquor Duties Act 1979 and sections 1 and 2 of the Finance (No.2) Act 1992:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c.4. Section 41A was inserted by the Finance Act 1991 (c.31), section 7(2). Section 46 was substituted by the Finance Act 1991, section 7(4), Schedule 2 , paragraph 13 and amended by the Finance Act 1994 (c.9), section 9, Schedule 4, Part 2, paragraphs 14 and 31. Section 49 was substituted by the Finance Act 1991, section 7(4), Schedule 2, paragraph 14 and amended by the Finance (No. 2) Act 1992 (c.48) Schedule 1, paragraph 11(1), the Finance Act 1994 (c.9) Schedule 4, Part 2, paragraph 33, and the Finance Act 2002 (c.23), Schedule 1, paragraph 3. Sections 61 and 64 were amended by the Finance Act 1994, section 9, Schedule 4, Part 2, paragraphs 14, 39 and 41. Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979 (c.2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005 (c.11)) defines “the Commissioners”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 48 Section 2(3A) of the Finance (No. 2) Act 1992 was inserted by the Finance Act 1998 (c.36) Schedule 2, paragraph 6(3) from an appointed day (see Schedule 2, paragraph 12). For the purposes of assessments in respect of drawback of excise duty to which entitlement has been cancelled under any provision contained in the Cider and Perry Regulations 1989, the Wine and Made-wine Regulations 1989 and the Beer Regulations 1993, the appointed day is 1st September 2008 (see the Finance Act 1998, Schedule 2 (Assessment in Respect of Drawback) (Appointed Day) Order 2008 (S.I. 2008/2302(C.102))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1885/introduction",
    "retrieved_at": "2026-10-29T03:27:25.766002+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}