The Spirits (Amendment) Regulations 2013
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).
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Lifecycle
Department
Made
29 May 2013
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In force
01 Jul 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93 of the Customs and Excise Management Act 1979and sections 2 and 19(1) of the Alcoholic Liquor Duties Act 1979, make the following Regulations.
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