SPIR2020 - General principles - Law

The legislation for control of spirit producers is contained in:

  • The Customs and Excise Management Act 1979 (CEMA);
  • Finance (No.2) Act 2023;
  • The Alcoholic Liquor Duties Act 1979 (ALDA);
  • The Spirits Regulations 1991 (TSR);
  • Spirits (Amendment) Regulations 2013
  • The Excise Goods (Holding, Movement and Duty Point) Regulations 2010;
  • The Revenue Traders (Accounts and Records) Regulations 1992 (RTR);
  • Alcoholic Products (Excise Duty) Regulations 2023 and
  • the Scotch Whisky Regulations 2009 (where relevant).