{
  "url": "https://openlegislation.uk/cider-and-perry-regulations-1989/regulation-11",
  "json_url": "https://openlegislation.uk/cider-and-perry-regulations-1989/regulation-11.json",
  "legislation": "uksi/1989/1355",
  "legislation_title": "The Cider and Perry Regulations 1989",
  "legislation_url": "https://openlegislation.uk/cider-and-perry-regulations-1989",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Charge to duty",
  "text": "(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;\nProvided that–\n(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;\n(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.\n(2) Duty charged under paragraph (1) above shall be accounted for and paid in accordance with the provisions of regulation 23 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev. in Pt.",
      "affecting": "uksi/1996/2287",
      "affecting_title": "The Cider and Perry (Amendment) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/659",
      "affecting_title": "The Cider and Perry (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/659",
      "affecting_title": "The Cider and Perry (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/2000/3213",
      "affecting_title": "The Beer and Cider and Perry (Amendment) Regulations 2000"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1355/regulation/11",
    "retrieved_at": "2026-10-29T15:39:26.704597+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}