{
  "url": "https://openlegislation.uk/cider-and-perry-regulations-1989/regulation-4",
  "json_url": "https://openlegislation.uk/cider-and-perry-regulations-1989/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Interpretation",
  "text": "In these Regulations–\n“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;\n“the Act” means the Alcoholic Liquor Duties Act 1979;\n“approved” means approved by the Commissioners;\n“business day” means a day which is a business day within the meaning of the Bills of Exchange Act 1882 for the purposes of the General Account of the Commissioners of Customs and Excise at the Bank of England in London;\n“cider” has the meaning given by section 1(6) but subject to section 1(10) of the Act;\n“cider premises” means the premises, rooms, places and vessels entered by a registered maker for use by him in his trade as a maker;\n“the Collector” means the Collector of Customs and Excise for the Collection in which the cider premises are situate;\n“duty” means the duty of excise charged on cider under section 62 of the Act;\n“excise warehouse” has the meaning given by section 1(1) of the Customs and Excise Management Act 1979;\n“made-wine” has the meaning given by section 1(5) but subject to section 1(10) of the Act;\n“maker” means a maker of cider who is or is required to be registered;\n“officer” means the proper officer of Customs and Excise;\n“registered” means registered as a maker of cider under section 62(2) of the Act, and “registration” shall be construed accordingly;\n“strength” in relation to any liquor means its alcoholic strength computed in accordance with section 2 of the Act;\n“wine” has the meaning given by section 1(4) of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1882 c. 61; section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 1(6) was amended by section 1(5) of the Finance Act 1984 (c. 43)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 1(10) was added by paragraph 1(4) of Part II of Schedule 1 to the Finance Act 1988 (c. 39)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 62(1) was amended by section 1(4) of the Finance Act 1988."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1979 c. 2."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 1(5) was amended by paragraph 1(3) of Part II of Schedule 1 to the Finance Act 1988."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Section 2(2) was amended by S.I. 1979/241. Section 2(3A) was added by section 11(1) and paragraph 10 of Schedule 8 to the Finance Act 1981 (c. 35)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2000/3213",
      "affecting_title": "The Beer and Cider and Perry (Amendment) Regulations 2000"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2006/1058",
      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2006/1058",
      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2008/1885",
      "affecting_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1355/regulation/4",
    "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."
}