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

In this section the following meanings apply:

바카라 사이트˜class of spirits바카라 사이트™ 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;

바카라 사이트˜the Contents by Weight Table바카라 사이트™, 바카라 사이트˜the LaboratoryAlcohol Table바카라 사이트™ and 바카라 사이트˜the Practical Alcohol Tables바카라 사이트™ 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 Queen바카라 사이트™s Remembrancer at the Royal Courts of Justice - TSR,Regn 3;

바카라 사이트˜the Customs and Excise Acts 1979바카라 사이트™ means:

  • this Act
  • 바카라 사이트¦;
  • 바카라 사이트¦the Alcoholic Liquor Duties Act 1979바카라 사이트¦ CEMA s 1(1)

바카라 사이트˜distillation period바카라 사이트™ means the period prescribed by regulation 10of the Spirits Regulations 1991 in respect of each class of spirits - TSR, Regn 3;

바카라 사이트˜distiller바카라 사이트™ means a person holding a distiller바카라 사이트™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;

바카라 사이트˜distiller바카라 사이트™s licence바카라 사이트™ has the meaning given by section12(1) (of ALDA 1979) - ALDA s4(1);

바카라 사이트˜distiller바카라 사이트™s warehouse바카라 사이트™ means a place of security providedby a distiller and approved by the Commissioners under section 15(1) (of ALDA)- ALDAs4(1);

바카라 사이트˜distillery바카라 사이트™ means premises where spirits are manufactured, whether by distillation of a fermented liquor or by any other process - ALDAs4(1);

바카라 사이트˜excise licence trade바카라 사이트™ means a trade or business for the carrying on of which an excise licence is required - CEMA s1(1);

바카라 사이트˜excise warehouse바카라 사이트™ 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 adistiller바카라 사이트™s warehouse - CEMA s1(1);