Regulation 2 Amendment

After regulation 14 of the Cider and Perry Regulations 1989^f1 (production) insert—

“Protection of the revenue derived from excise duty on cider

14A

(1)

After the excise duty point no person may carry out any operation on or in relation to cider before it is sold by way of retail (or otherwise supplied for consumption) if that operation would, had it been carried out before the excise duty point, have resulted in a greater amount of duty being payable than was actually payable at the excise duty point.

(2)

In this regulation “operation” includes the mixing of cider and the addition of substances (including water) to cider.”