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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992 No. 3157 URL: http://www.bailii.org/uk/legis/num_reg/1992/uksi_19923157_en.html |
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Statutory Instruments
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 1979(1) and all other powers enabling them in that behalf, hereby makes the following Regulations-
1. 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.
2. Subparagraph (b) or paragraph (1) or Regulation 8 of the Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulation 1979(2) is hereby revoked.
3. For sub-paragraph (ii) in paragraph (a) of Regulation 4 of the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978(3) 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."
Leonard Harris
Commissioner of Customs and Excise
New King's Beam House,
22 Upper Ground,
London SE1 9PJ
10th December 1992
(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/EEC(4) 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.