Finance Act 2003


81.—(1) The Commissioners may, for the purposes of managing, securing and collecting alcohol products tax or for the protection of the revenue derived from that tax, make regulations.

(2) In particular, but without prejudice to the generality of subsection (1), regulations made under this section may, in respect of alcohol products, make provision for—

(a) governing the production, movement, importation, treatment, sale, delivery, warehousing, keeping, storage, removal to and from storage, exportation and use of such products,

(b) governing the means to be used for determining the strength and quantity of any alcohol product,

(c) providing for the method of charging, securing, paying, collecting, remitting and repaying alcohol products tax,

(d) requiring a person who produces or processes alcohol products, or who imports such products, or who holds such products under a suspension arrangement—

(i) to keep in a specified manner and for a specified period such accounts and other records relating to such production, processing, importation, or holding as may be specified,

(ii) to furnish, at such times and in such form as may be specified, such information and returns in relation to such products as may be specified,


(e) governing the denaturing of alcohol products.

(3) Regulations made under this section may make different provisions for—

(a) different alcohol products and for different types of each alcohol product, and

(b) persons, premises or products of different classes or descriptions, for different circumstances and for different cases.