HMRC internal manual

Spirits Production Manual

SPIR3030 - Law, Policy and Application - Interpretation of terms (f-p)

‘gravity’, in relation to any liquid, means the ratio of the weight of a volume of liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed at 20°C - ALDA s3(1);

‘the Management Act’ means the Customs and Excise ManagementAct 1979 - ALDA s4(1);

‘original gravity’, in relation to any liquid in which fermentation has taken place, means its gravity before fermentation - ALDA s3(1);

‘plant’ means the vessels used for the manufacture, rectifying or compounding of spirits, or for the storage or processing of materials for the manufacture, rectifying or compounding of spirits or for the storage of spirits after their manufacture, rectifying or compounding - TSR, Regn 3;

‘process’ includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture - TSR,Regn 3;

‘proper’, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners - CEMA s1(1);

‘proprietor’, in relation to any goods, includes any owner, importer, exporter, shipper or other person for the time being possessed of or beneficially interested in those goods - CEMA s1(1);