Explanatory note

These regulations come into force on 1st February 2007. They amend the Cider and Perry Regulations 1989 (S.I. 1989/1355) and the Wine and Made-wine Regulations 1989 (S.I. 1989/1356). In each case the amendments have an identical effect.

The general powers to require those who make cider and perry and those who produce wine or made-wine to give security for payment of excise duty are abolished. The arrangements for payment of excise duty on cider and perry and wine and made-wine are revised. Excise duty is payable either at the excise duty point or under deferred payment arrangements. If it is paid under deferred payment arrangements security for excise duty may be required.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.