SPIR2020 - General principles - Law
»Ê¹ÚÌåÓýapp legislation for control of spirit producers is contained in:
- »Ê¹ÚÌåÓýapp Customs and Excise Management Act 1979 (CEMA);
- Finance (No.2) Act 2023;
- »Ê¹ÚÌåÓýapp Alcoholic Liquor Duties Act 1979 (ALDA);
- »Ê¹ÚÌåÓýapp Spirits Regulations 1991 (TSR);
- Spirits (Amendment) Regulations 2013
- »Ê¹ÚÌåÓýapp Excise Goods (Holding, Movement and Duty Point) Regulations 2010;
- »Ê¹ÚÌåÓýapp Revenue Traders (Accounts and Records) Regulations 1992 (RTR);
- Alcoholic Products (Excise Duty) Regulations 2023 and
- the Scotch Whisky Regulations 2009 (where relevant).