{
  "url": "https://openlegislation.uk/beer-cider-and-perry-spirits-and-wine-and-made-wine-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/beer-cider-and-perry-spirits-and-wine-and-made-wine-amendment-regulations-2006/note.json",
  "legislation": "uksi/2006/1058",
  "legislation_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/beer-cider-and-perry-spirits-and-wine-and-made-wine-amendment-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations come into force on 1st May 2006. They amend the Beer Regulations 1993 (S.I. 1993/1228), the Cider and Perry Regulations 1989 (S.I. 1989/1355), the Spirits Regulations 1991 (S.I. 1991/2564), the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 (S.I. 1988/1760), and the Wine and Made-wine Regulations 1989 (S.I. 1989/1356).\nBeer\nThese Regulations amend the Beer Regulations 1993 to relax the prohibition on mixing beers that are subject to different rates of excise duty. The amendment requires the product of such mixing to be chargeable at the standard rate of excise duty. A prohibition on the addition of other substances to beer is removed and replaced with a restriction on the addition of water. They also remove provisions relating to the keeping of stock records.\nCider and Perry\nThese Regulations amend the Cider and Perry Regulations 1989 to remove provisions relating to the examination and gauging of vessels, the keeping of entry books, records and accounts and stocktaking. They also provide for the collection of excise duty on cider and perry that is made in unregistered premises.\nSpirits\nThese Regulations amend the Spirits Regulations 1991 to remove in their entirety the provisions relating to entry of premises, examination of plant, general provisions as to plant, special conditions and requirements, sugar, gravity of wort or wash, ascertainment of original gravity after fermentation has commenced (both methods), taking account, entry books, notice of commencement of process, preservation and production of records, requirements in respect of distillation periods and Schedule 2 (table for determining original gravity). They also amend the provision covering approval of plant and process to require less detail from the distiller and allow application to be made by electronic communication. The provision covering warehousing has been revised to reflect the abolition of entry books and the requirement to take account.\nThese Regulations remove the requirement for a rectifier or compounder who is authorised to receive duty-free spirits to make entry of his premises.\nWine and Made-wine\nThese Regulations amend the Wine and Made-wine Regulations 1989 to remove the provisions relating to the examination and gauging of vessels, the keeping of entry books, records and accounts and stocktaking. These Regulations also provide for the collection of excise duty on wine and made-wine that is produced in unlicensed premises.\nThese Regulations revoke the Wine and Made-wine of a strength exceeding 1.2 per cent. and not exceeding 5.5 per cent. (Prohibition of Fortification) Regulations 1989 (S.I. 1989/916) which control the fortification of both UK manufactured and imported wines and made-wines of a strength exceeding 1.2 per cent. but not exceeding 5.5 per cent.\nOther revocations\nThese Regulations revoke the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978 (S.I. 1978/1786), the Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulations 1979 (S.I. 1979/1146), and the Excise Duty (Relief on Alcoholic Ingredients) (Amendment) Regulations 1992 (S.I. 1992/3157) which provide for the repayment of excise duty charged on beer, cider and perry, spirits, and wine and made-wine used in the production or manufacture of beverages and foodstuffs.\nA full Regulatory Impact Assessment of the effect these regulations will have on the costs of business, charities and voluntary bodies is available at www.hmrc.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1058/note",
    "retrieved_at": "2026-10-29T04:30:10.958579+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."
}