AIR3050 - Alcoholic Ingredients Relief: Law, Policy and Application: Interpretation

In this section the following meanings apply -

“beer” includes ale, porter, stout and any other description of beer, and any other liquor which is made or sold as a description of beer or as a substitute for beer and which on analysis of a sample is found to be of a strength exceeding 0.5 per cent, but does not include:-

  • black beer the worts whereof before fermentation were of a specific gravity of 1200* or more; or
  • liquor made elsewhere than upon the licensed premises of a brewer for sale which on analysis of a sample is found to be of a strength not exceeding 0.5 per cent - ALDA s1(3);

“cider”

means cider (or perry) of a strength exceeding 1.2 per cent but less than 8.5 per cent obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry) - ALDA s1(6);

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs - CEMA s1(1);

“the Customs and Excise Acts 1979” means, where relevant -

CEMA 1979, and

the Alcoholic Liquor Duties Act 1979 - CEMA s1(1);

“duty” means the duty of excise - RTR, Regn 2;

“duty payable” means the duty which is due and payable by a person whether or not payment of the duty may be deferred - RTR, Regn 2;

“excise warehouse” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection(2)) of section 92 of the Finance Act 1995, and, except in that section, also includes a distiller’s warehouse - CEMA s1(1);

“made-wine” means any liquor which is of a strength exceeding 1.2 per cent and which is obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance but does not include wine, black beer, spirits or cider - ALDA s1(5);

“the Management Act” means the Customs and Excise Management Act 1979 - ALDA s4(1);

“officer” means, subject to section 8(2) of this Act, a person commissioned by the Commissioners - CEMA s1(1);

“revenue trader” means (where relevant) -

  1. any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, or which consists of or includes -

    1. the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods; or

  3. the financing or facilitation of any such transactions or activities whether or not that trade or business is an excise licensed trade; and

  4. any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above), and includes a registered club - CEMA s1(1);

“the revenue trade provisions of the customs and excise Acts” means (where relevant) -

  • the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenue derived from the duties of excise on goods produced or manufactured in the United Kingdom;
  • the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which a licence is required; CEMA s1(1);

“spirits”

means, subject to subsections (7) to (9) of the Act -

  • spirits of any description which are of a strength exceeding 1.2 per cent
  • any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2 per cent; or
  • liquors contained, with any spirits, in any mixture which is of a strength exceeding 1.2 per cent, but does not include methylated spirits - ALDA s1(2);

“strength”

in relation to any liquor has the meaning given by section 2 of the Act (i.e. means its alcoholic strength computed in accordance with section 2 of ALDA) - ALDA s4(1);

“warehouse”, except in the expressions “Queen’s Warehouse” and “distiller’s warehouse”, means a place of security approved by the Commissioners under subsection (1) or (2) of, or subsections (1) and (2) of, section 92 CEMA and, except in that section, also includes a distiller’s warehouse;and “warehouse” and cognate (related) expressions shall, subject to subsection (4) of that section, be construed accordingly - CEMA s1(1);

“wine” means any liquor which is of a strength exceeding 1.2 per cent and which is obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts - ALDA s1(4).