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The Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992

S.I. 1992/3157 · Made 10 December 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 10th December 1992

Laid before Parliament 14th December 1992

Coming into operation 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 45, 56(1)(e) and 62(5)(d) of the Alcoholic Duties Act 1979f1 and all other powers enabling them in that behalf, hereby makes the following Regulations—

Annotations to the whole text

Footnotes

f1

1979 c. 4.

Contents

  1. 1Citation, commencement and revocation
  2. 2Citation, commencement and revocation
  3. 3Amendment of the 1978 Regulations
  4. Signature
  5. Explanatory note

1Citation, commencement and revocation

These Regulations may be cited as the Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992, and shall come into operation on 1st January 1993.

2Citation, commencement and revocation

Subparagraph (b) or paragraph (1) or Regulation 8 of the Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulation 1979f1 is hereby revoked.

3Amendment of the 1978 Regulations

For sub-paragraph (ii) in paragraph (a) of Regulation 4 of the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978f1 there shall be substituted the following—

“(ii)

the following food being of a kind used for human consumption (provided it is not a beverage)—

(A)

chocolates with a content of alcohol not exceeding 8.5 litres of alcohol per 100 kilograms of those chocolates;

(B)

food, which is not comprised in paragraph (A) above, with a content of alcohol, not exceeding 5 litres of alcohol per 100 kilograms of that food; or

(iii)

any article (provided it is not a beverage) which is not comprised in subparagraph (ii) aboce, with a content of alcohol not exceeding 1.15 litres of alcohol per 100 kilograms of that article.”

Signature

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

10th December 1992

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1 January 1993, amend the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978.

By virtue of the Council Directive 92/83/EECf1 various alcoholic beverages are to be relieved from excise duty when used, within certain limits, as ingredients for specified classes of food.

That relief in respect of beer, winw, made-wine and cider is governed by the amendments made by these Regulations. The Regulations extend the categories of products which are eligible for excise duty relief to chocolates and other food provided the alcoholic content of the product does not exceed the specified limits.