AIR2100 - Alcoholic Ingredients Relief: Background: Law

The legislation for control of claimants is contained in:

• The Customs and Excise Management Act 1979;
• The Alcoholic Liquor Duties Act 1979;
• The Finance Act 1995; and
• The Revenue Traders (Accounts and Records) Regulations 1992.
• The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Also, EC Directive 92/83/EEC - Article 27(1)(e) and (f) - this is applicable to Northern Ireland only. Northern Ireland maintains alignment with certain EU excise processes and rules as a result of the Northern Ireland Protocol to the Withdrawal Agreement.