Alcohol Products Tax Regulations, 2004
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Alcohol Products Tax Regulations 2004.
Commencement.
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paragraphs: These Regulations shall come into operation on 1 July 2004.
Interpretation.
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paragraphs: (1) In these Regulations, except where the context otherwise requires—
“Act of 2001” means the Finance Act 2001 (No. 7 of 2001);
“Act of 2003” means the Finance Act 2003 (No. 3 of 2003);
“approved” means approved by the Commissioners;
“authorised distributor” means a person approved under Regulation 35 to receive denatured spirits for sale or distribution;
“authorised receiver” means a person approved under Regulations 35 or 40 to receive alcohol products granted relief from tax under section 77 of the Act of 2003;
“category”, in respect of an alcohol product, means its identification under such headings as the Commissioners may from time to time direct for the purposes of the returns and accounts required under these Regulations;
“classification”, in respect of an alcohol product, means its identification as beer, wine, other fermented beverage, intermediate beverage or spirits;
“denatured spirits” means spirits denatured in accordance with these Regulations;
“distiller” means an authorised warehousekeeper approved to produce spirits;
“distillery” means any tax warehouse, or any part of such warehouse designated under the terms of approval of such warehouse, approved for the production of spirits;
“EEC Alcohol Hydrometer” means the alcohol hydrometer of Class II accuracy described in the Annex to Council Directive 76/765 EEC of 27 July 19761 , bearing the EEC pattern approval sign and EEC verification mark referred to in that Directive;
“importer” means any person who imports alcohol products for commercial purposes;
“Member State” means a Member State of the Community;
“Practical Alcohol Tables” means the alchometric tables entitled “Practical Alcohol Tables, Volume 2” drawn up on the basis of the formula shown in the Annex to Directive 76/766 EEC of the 27 July 19762 , and published by the Commission of the European Communities;
“production warehouse” means a tax warehouse approved for the production of alcohol products;
“proper officer”, in relation to any duty or function referred to in these Regulations, means an officer assigned responsibility for that duty or function in any particular case;
“records” means any books, accounts, documents or other recorded information including information in a computer or in other non-legible form;
“spoilt”, in relation to alcohol products, means any such products, which qualify for remission or repayment of tax under section 78(2) of the Act of 2003;
“suspension arrangement” means an arrangement under which alcohol products are produced, processed, held or moved, tax being suspended;
“tax” means alcohol products tax imposed by section 75 of the Act of 2003;
“tax relieved” means granted relief from tax under section 77 of the Act of 2003;
“vessel” means any receptacle suitable for holding liquid;
“working day” means any day not being a Saturday, Sunday or public holiday.
(2) Unless the contrary intention appears, a word or expression used in these Regulations has the same meaning as it has in Chapter 1 of Part 2 of the Act of 2003.