# The Cider and Perry (Amendment) Regulations 1997, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations come into force on 1st April 1997, and they amend the Cider and Perry Regulations 1989 (S.I. 1989/1355) (called “the Cider Regulations”), as explained below. The Cider Regulations were amended by the Cider and Perry (Amendment) Regulations 1996 No. 2287.
Regulation 2(2) of these Regulations amends regulation 11(1) of the Cider Regulations by adding an excise duty point, viz the time that any cider is consumed on cider premises. Regulation 2(2) also adds a subparagraph (c) to the proviso of regulation 11(1) of the Cider Regulations governing the appropriate rate of excise duty where the time of any consumption of cider at the cider premises cannot be determined to the satisfaction of the Commissioners of Customs and Excise.
Regulation 2(3) of the Regulations amends regulation 13(c) of the Cider Regulations, so that any consumption of cider at cider premises is excluded from the operation of the last mentioned regulation.
Regulation 2(4) corrects an error in regulation 23(1)(b) of the Cider Regulations by omitting a superfluous word viz “the”.

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Source: https://www.legislation.gov.uk/uksi/1997/659/note (the official version)
Page: https://openlegislation.uk/cider-and-perry-amendment-regulations-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.