SPIR3020 - Law, Policy and Application - Interpretation of terms (a-e)

In this section the following meanings apply:

‘class of spirits’ means one of the classes of spirits specified from time to time for the purpose of these Regulations in a notice published by the Commissioners - TSR, Regn 3;

‘the Contents by Weight Table’, ‘the LaboratoryAlcohol Table’ and ‘the Practical Alcohol Tables’ mean respectively a set of tables of which a copy, signed by the Chairman of the Commissioners and identifying the tables as being ones to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice - TSR,Regn 3;

‘the Customs and Excise Acts 1979’ means:

• this Act
• …;
• …the Alcoholic Liquor Duties Act 1979… CEMA s 1(1)

‘distillation period’ means the period prescribed by regulation 10of the Spirits Regulations 1991 in respect of each class of spirits - TSR, Regn 3;

‘distiller’ means a person holding a distiller’s licenceunder section 12 (of ALDA) - ALDA s4(1); modified by the Finance (No.2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023;

‘distiller’s licence’ has the meaning given by section12(1) (of ALDA 1979) - ALDA s4(1);

‘distiller’s warehouse’ means a place of security providedby a distiller and approved by the Commissioners under section 15(1) (of ALDA)- ALDAs4(1);

‘distillery’ means premises where spirits are manufactured, whether by distillation of a fermented liquor or by any other process - ALDAs4(1);

‘excise licence trade’ means a trade or business for the carrying on of which an excise licence is required - CEMA s1(1);

‘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 this Act, and, except in that section, also includes adistiller’s warehouse - CEMA s1(1);