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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
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Law, Policy and Application - Interpretation of terms (r-w)

‘rectifier’ means a person holding a licence as a rectifier under section 18 (of ALDA) - ALDA s4(1);

‘revenue trader’ means:

  1. any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, or which consists of or includes:
     
  • the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); or
  • the financing or facilitation of any such transactions or activities whether or not that trade or business is an excise licensed trade; and
     
  1. any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above), and includes a registered club - CEMA s1(1); 
     

‘the revenue trade provisions of the customs and excise Acts’ means:

  • the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;
  • the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which a licence is required… - CEMA s1(1);
     

‘spirits’ means, subject to subsections (7) to (9) of ALDA -

  • spirits of any description which are of a strength exceeding 1.2 per cent;
  • any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2 per cent; or
  • liquors contained, with any spirits, in any mixture which is of a strength exceeding 1.2 per cent - ALDA s1(2);
     

‘still’ includes part of a still - TSR, Regn 3;

‘warehouse’, except in expressions ‘Queen’s warehouse’ and ‘distiller’s warehouse’, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) ofsection 92 (of CEMA 1979) and, except in that section, also includes a distiller’s warehouse; and ‘warehoused’ and cognate (related) expressions shall, subject to subsection (4) of that section, be construed accordingly - CEMA s1(1);

‘warehouse vat’ means a vessel which forms the whole or part of a distiller’s warehouse - TSR, Regn 3;

‘wash’ means wort in which fermentation has begun - TSR,Regn 3;

‘wort’ means any infusion, solution or mixture intended for fermentation as part of the process of manufacturing spirits - TSR, Regn 3.