Regulation 11 Charge to duty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.11(1) am. and rev. in Pt. by Cider and Perry 1996 reg.2(2)
reg.11(1) amended by Cider and Perry 1997 reg.2(2)
reg.11(1)(c) added by Cider and Perry 1997 reg.2(2)(b)
reg .4 defn(s). added by Beer and Cider and Perry 2000 reg.3(3)
reg. 11(1) words omitted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 6(1)(a)(i)
reg. 11(1) proviso para. (c) words omitted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 6(1)(a)(iii)
reg. 11(1)(i)(ii) omitted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 6(1)(a)(ii)
reg. 11(3)(4) inserted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 6(1)(b)

(1)

Subject to regulations 12 and 13 below, cider in cider premises shall be charged with duty at the time it is sent out of those cider premises and at the rate in force at that time;

Provided that–

(a)

where any cider is sent out to other cider premises in accordance with regulation 12(c)(i) below, those other cider premises shall be treated as being the cider premises in which the cider was made and the maker registered in respect of those other cider premises shall be treated accordingly;

(b)

where any cider is sent out of cider premises at a strength not exceeding 1.2 per cent. the duty charged thereon shall be remitted.

(2)

Duty charged under paragraph (1) above shall be accounted for and paid in accordance with the provisions of regulation 23 below.