The Alcoholic Products (Excise Duty) Regulations 2023
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Change 1
Schedule 4 INFORMATION TO BE INCLUDED IN RECORDS OF AN ALCOHOLIC PRODUCT IN DUTY SUSPENSION
Regulation 22(2)(a) 1 The information specified that must be included in a record held under regulation 22(1) is— (a) the name and address of the person from whom the alcoholic product was received or to whom the alcoholic product was delivered; (b) if the amount of alcohol contained in an alcoholic product produced in the premises where the alcoholic product was produced is relevant for the purpose of determining the duty charged on the alcoholic product, a record of that production; (c) the place from which the alcoholic product was received or to which it was delivered; (d) the date of receipt or delivery; (e) if the alcoholic product is in bottles or cans— (i) the total number of bottles or cans that contain the alcoholic product; (ii) the number of each type of bottle or can that contains the alcoholic product; (iii) the total quantity in litres of alcoholic product in each type of bottle or can; (iv) the name of the alcoholic product in each type of bottle or can; (v) the strength of the alcoholic product in each type of bottle or can; (f) if the alcoholic product is not in bottles or cans— (i) the total number of containers that contain the alcoholic product; (ii) the number of each container that contains the alcoholic product; (iii) the capacity in litres of each container that contains the alcoholic product; (iv) the quantity in litres of alcoholic product in each container; (v) the name of the alcoholic product in each container; (vi) the strength of the alcoholic product in each container.
Schedule 4 INFORMATION TO BE INCLUDED IN RECORDS OF AN ALCOHOLIC PRODUCT IN DUTY SUSPENSION
Regulation 22(2)(a) 1 The information specified that must be included in a record held under regulation 22(1) is— (a) the name and address of the person from whom the alcoholic product was received or to whom the alcoholic product was delivered; (b) if the amount of alcohol contained in an alcoholic product produced in the premises where the alcoholic product was produced is relevant for the purpose of determining the duty charged on the alcoholic product, a record of that production; (c) the place from which the alcoholic product was received or to which it was delivered; (d) the date of receipt or delivery; (e) if the alcoholic product is in bottles or cans— (i) the total number of bottles or cans that contain the alcoholic product; (ii) the number of each type of bottle or can that contains the alcoholic product; (iii) the total quantity in litres of alcoholic product in each type of bottle or can; (iv) the name of the alcoholic product in each type of bottle or can; (v) the strength of the alcoholic product in each type of bottle or can; (f) if the alcoholic product is not in bottles or cans— (i) the total number of containers that contain the alcoholic product; (ii) the number of each container that contains the alcoholic product; (iii) the capacity in litres of each container that contains the alcoholic product; (iv) the quantity in litres of alcoholic product in each container; (v) the name of the alcoholic product in each container; (vi) the strength of the alcoholic product in each container.
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