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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
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Law, Policy and Application - General

The primary law covering the manufacture of spirits is contained in sections 12 to 17of ALDA. They cover not only the power to make regulations relating to spirits manufacture, but also matters such as the requirement for a distiller’s licence and offences in connection with the removal of spirits from distillery and so on. Several redundant primary provisions relating to spirits production were repealed in the Finance Act 2006.

The regulations covering the manufacture of spirits are the Spirits Regulations 1991. They were substantially amended with effect from 1 May 2006 by the Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006.