
1 
These Regulations may be cited as The Cider and Perry (Amendment) Regulations 1997 and shall come into force on 1st April 1997.
2 

(1) The Cider and Perry Regulations 1989 shall be amended as follows.
(2) In regulation 11(1)—
(a) for the words “the time it is sent out of those cider premises” there shall be substituted the following—“
 the earlier of the following times—
(i) the time it is consumed at those premises; or
(ii) the time it is sent out from those premises;” and
(b) for “remitted.” in subparagraph (b) there shall be substituted “remitted;” and after that subparagraph there shall be inserted—“
(c) where the time of consumption of cider at cider premises cannot be established to the Commissioners' satisfaction (for the purposes of determining the appropriate rate of duty in relation to the excise duty point specified by subparagraph (i) above), the rate of duty shall be taken to be the highest rate in force during the preceding 12 calendar months ending on the day before the time when the Commissioners can, for the first time, make an assessment of the excise duty due (as governed by section 12 of the Finance Act 1994) in respect of that consumption.”.
(3) In regulation 13(c) the following shall be inserted after the word “premises”—“
 for any reason (other than the reason that the cider was consumed at those premises)”.
(4) In regulation 23(1)(b) for the words “the the” there shall be substituted the word “the”.
D. J. Howard
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
7th March 1997