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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Registration: procedure: certificate

A registration certificate will be issued to the applicant for each of the premises on which he intends to make cider, provided we are satisfied with the application. The certificate must be kept at the premises to which it relates and must be available for inspection if required. The relevant legislation is regulations 6 and 7 of the Cider and Perry Regulations 1989.