# The Cider and Perry Regulations 1989, Regulation 21: Accounts


(1) A maker shall, in addition to the entry book (or other records permitted under regulation 19(3) above), keep accounts of the quantities of all materials used in the cider premises in making cider.
(2) A maker shall–
(a) in respect of cider of a strength not exceeding 1.2 per cent.; and
(b) in respect of cider of a strength exceeding 1.2 per cent.;
keep account of the quantities made in, received at, returned to, and removed from, the cider premises.
(3) A maker shall at any reasonable time permit an officer to inspect, make entries in, copy and take extracts from any records relating to his business as a maker which the officer may require to inspect.
(4) Save as the Commissioners otherwise allow, a maker shall preserve and keep at the cider premises all books (or other records approved under regulation 19(3) above), accounts and other documents relating to his business as a maker at those cider premises for not less than two years from the date of the last entry therein.

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Source: https://www.legislation.gov.uk/uksi/1989/1355/regulation/21 (the official version)
Page: https://openlegislation.uk/cider-and-perry-regulations-1989/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.