General principles - Law
The legislation for control of spirit producers is contained in:
- The Customs and Excise Management Act 1979 (CEMA);
- The Alcoholic Liquor Duties Act 1979 (ALDA);
- The Spirits Regulations 1991 (TSR);
- The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (HMWR); and
- The Revenue Traders (Accounts and Records) Regulations 1992 (RTR).