The Alcoholic Products (Excise Duty) Regulations 2023
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Change 1
SCHEDULE 1 THE TOLERANCE REQUIREMENTS
Regulation 2 1 (1) This paragraph applies to large packs filled with a metered or weighed volume of alcoholic product. (2) The tolerance requirement is that the volume of alcoholic product does not exceed the volume ascertained by reference to the label of that large pack and any invoice, delivery note or similar document issued in relation to it by more than the amount set out in sub-paragraph (3). (3) The amount referred to in sub-paragraph (2) is— (a) in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent of that volume, or (b) in any other case, 0.5 litres. (4) Where the sources described in sub-paragraph (2) indicate different volumes, the volume to be used for the purposes of this paragraph is the greater of those volumes. 2 (1) This paragraph applies to large packs filled with a volume of alcoholic product that is not metered or weighed. (2) The tolerance requirement is that the volume of alcoholic product in a large pack does not exceed the volume ascertained by reference to the label of that pack and any invoice, delivery note or similar document issued in relation to it by more than the amount set out in sub-paragraph (3). (3) The amount referred to in sub-paragraph (2) is— (a) in the case of a pack intended to contain a volume exceeding 200 litres, 3 litres, (b) in the case of a pack intended to contain a volume exceeding 100 litres but not exceeding 200 litres, 2 litres, or (c) in any other case, 1 litre. (4) Where the sources described in sub-paragraph (2) indicate different volumes, the volume to be used for the purposes of this paragraph is the greater of those volumes.
SCHEDULE 1 THE TOLERANCE REQUIREMENTS
Regulation 2 1 (1) This paragraph applies to large packs filled with a metered or weighed volume of alcoholic product. (2) The tolerance requirement is that the volume of alcoholic product does not exceed the volume ascertained by reference to the label of that large pack and any invoice, delivery note or similar document issued in relation to it by more than the amount set out in sub-paragraph (3). (3) The amount referred to in sub-paragraph (2) is— (a) in the case of a pack intended to contain a volume exceeding 100 litres, 0.5 per cent of that volume, or (b) in any other case, 0.5 litres. (4) Where the sources described in sub-paragraph (2) indicate different volumes, the volume to be used for the purposes of this paragraph is the greater of those volumes. 2 (1) This paragraph applies to large packs filled with a volume of alcoholic product that is not metered or weighed. (2) The tolerance requirement is that the volume of alcoholic product in a large pack does not exceed the volume ascertained by reference to the label of that pack and any invoice, delivery note or similar document issued in relation to it by more than the amount set out in sub-paragraph (3). (3) The amount referred to in sub-paragraph (2) is— (a) in the case of a pack intended to contain a volume exceeding 200 litres, 3 litres, (b) in the case of a pack intended to contain a volume exceeding 100 litres but not exceeding 200 litres, 2 litres, or (c) in any other case, 1 litre. (4) Where the sources described in sub-paragraph (2) indicate different volumes, the volume to be used for the purposes of this paragraph is the greater of those volumes.
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