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AIR2100 | Alcoholic Ingredients Relief: Background: Law

From HM Revenue & Customs · Alcoholic Ingredients Relief

The legislation for control of claimants is contained in:

  • The Customs and Excise Management Act 1979;

  • The Alcoholic Liquor Duties Act 1979;

  • The Finance Act 1995; and

  • The Revenue Traders (Accounts and Records) Regulations 1992.

  • The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Also, EC Directive 92/83/EEC - Article 27(1)(e) and (f) - this is applicable to Northern Ireland only. Northern Ireland maintains alignment with certain EU excise processes and rules as a result of the Northern Ireland Protocol to the Withdrawal Agreement.