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Regulations.
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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.
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(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—
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(a) governing the production, movement, importation, treatment, sale, delivery, warehousing, keeping, storage, removal to and from storage, exportation and use of such products,
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(b) governing the means to be used for determining the strength and quantity of any alcohol product,
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(c) providing for the method of charging, securing, paying, collecting, remitting and repaying alcohol products tax,
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(d) requiring a person who produces or processes alcohol products, or who imports such products, or who holds such products under a suspension arrangement—
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(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,
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(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,
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and
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(e) governing the denaturing of alcohol products.
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(3) Regulations made under this section may make different provisions for—
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(a) different alcohol products and for different types of each alcohol product, and
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(b) persons, premises or products of different classes or descriptions, for different circumstances and for different cases.
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