SPIR2020 - General principles - Law

The legislation for control of spirit producers is contained in:

• The Customs and Excise Management Act 1979 (CEMA);
• Finance (No.2) Act 2023;
• The Alcoholic Liquor Duties Act 1979 (ALDA);
• The Spirits Regulations 1991 (TSR);
• Spirits (Amendment) Regulations 2013
• The Excise Goods (Holding, Movement and Duty Point) Regulations 2010;
• The Revenue Traders (Accounts and Records) Regulations 1992 (RTR);
• Alcoholic Products (Excise Duty) Regulations 2023 and
• the Scotch Whisky Regulations 2009 (where relevant).