Explanatory note

These Regulations revoke the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 (S.I. 1988/1760) and amend the Spirits Regulations 1991 (S.I. 1991/2564) (“the Spirits Regulations”). They also make consequential amendment to the Duty Stamps Regulations 2006 (S.I. 2006/202) (“the Duty Stamps Regulations”) and to the Beer, Cider and Perry, Spirits and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058).

Regulation 2 revokes the Spirits (Rectifying, Compounding and Drawback) Regulations 1988.

Regulation 3(2) revokes regulation 2 of the Spirits Regulations.

Regulation 3(3) removes redundant words and redundant and superfluous definitions from Regulation 3 of the Spirits Regulations. It also amends the definition of “plant” to include plant used for rectifying and compounding spirits.

Regulation 3(4) inserts a new regulation 7 in the Spirits Regulations, providing for rectifiers and compounders to give notification of their premises and plant to the Commissioners for Her Majesty’s Revenue and Customs.

Regulation 3(5) simplifies the references to the “Practical Alcohol Tables” and to the “Laboratory Alcohol Table” in regulation 18(1) of the Spirits Regulations.

Regulation 3(6) simplifies the reference to the “Contents by Weight Table” in regulation 19(2) of the Spirits Regulations.

Regulation 3(7) removes the superfluous references in regulation 26 of the Spirits Regulations to “approved” warehouse vats and spirit receivers.

Regulation 4 amends the Duty Stamps Regulations to insert references to entries made in accordance with the new regulation 7 of the Spirits Regulations.

Regulation 5 revokes regulation 6 of the Beer, Cider and Perry, Spirits and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058).

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.