Regulation 2 Amendment of the Cider and Perry Regulations 1989

for the words “the time it is sent out of those cider premises” there shall be substituted the following—

• “the earlier of the following times—

  1. (i)

     the time it is consumed at those premises; or

  2. (ii)

     the time it is sent out from those premises;” and

for “remitted.” in subparagraph (b) there shall be substituted “remitted;” and after that subparagraph there shall be inserted—

“(c)

where the time of consumption of cider at cider premises cannot be established to the Commissioners' satisfaction (for the purposes of determining the appropriate rate of duty in relation to the excise duty point specified by subparagraph (i) above), the rate of duty shall be taken to be the highest rate in force during the preceding 12 calendar months ending on the day before the time when the Commissioners can, for the first time, make an assessment of the excise duty due (as governed by section 12 of the Finance Act 1994^f2) in respect of that consumption.”.