Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 and shall come into force on 1st December 1988.

In these Regulations, unless the context otherwise requires —

• “compounder” means a person holding a licence as a compounder under section 18 of the Alcoholic Liquor Duties Act 1979^f1;

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

• “rectifier” means a person holding a licence as a rectifier under section 18 of the Alcoholic Liquor Duties Act 1979.

For the purposes of section 22(4) and (6) of the Alcoholic Liquor Duties Act 1979, “tinctures” means medicinal spirits, flavouring essences, perfumed spirits and British compounded spirits prepared as toilet waters, toilet vinegars, dentifrices, hairwashes and brilliantines.