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;

• “the Collector” means the Collector of Customs and Excise for the Collection in which the winery is situate;

• “duty” means the duty of excise charged on wine or made-wine under sections 54(1) and 55(1)^f4 of the Act respectively;

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

• “licence” means a licence issued under section 54(2) or 55(2) of the Act, and “licensed” shall be construed accordingly;

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

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

• “producer” means a producer of wine or of made-wine who is or is required to be licensed;

• “sparkling” has the meaning given to it by paragraphs 1 and 2 of Schedule 1^f7 to the Act;

• “still wine” and “still made-wine” mean any wine or made-wine, as the case may be, which is not sparkling;

• “strength” in relation to any liquor means its alcoholic strength computed in accordance with section 2^f8 of the Act;

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

• “winery” means the premises, rooms, places and vessels entered by a licensed producer for use by him in his trade as a producer.