Regulation 4 Interpretation

In these Regulations–

• “accounting period” means a calendar month or any period of 4 or, as the case may be, 5 weeks allowed by the Commissioners for the purpose of accounting for duty;

• “the Act” means the Alcoholic Liquor Duties Act 1979;

• “approved” means approved by the Commissioners;

• “business day” means a day which is a business day within the meaning of the Bills of Exchange Act 1882^f1 for the purposes of the General Account of the Commissioners of Customs and Excise at the Bank of England in London;

• “cider” has the meaning given by section 1(6)^f2 but subject to section 1(10)^f3 of the Act;

• “cider premises” means the premises, rooms, places and vessels entered by a registered maker for use by him in his trade as a maker;

• “the Collector” means the Collector of Customs and Excise for the Collection in which the cider premises are situate;

• “duty” means the duty of excise charged on cider under section 62^f4 of the Act;

• “excise warehouse” has the meaning given by section 1(1) of the Customs and Excise Management Act 1979^f5;

• “made-wine” has the meaning given by section 1(5)^f6 but subject to section 1(10) of the Act;

• “maker” means a maker of cider who is or is required to be registered;

• “officer” means the proper officer of Customs and Excise;

• “registered” means registered as a maker of cider under section 62(2) of the Act, and “registration” shall be construed accordingly;

• “strength” in relation to any liquor means its alcoholic strength computed in accordance with section 2^f7 of the Act;

• “wine” has the meaning given by section 1(4) of the Act.