EXCISE Citation and commencement 1 These Regulations may be cited as the Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 and come into force on 1st May 2006. Beer 2 1 Amend the Beer Regulations 1993 as follows. 2 Omit paragraph (3) of regulation 14. 3 At the end of paragraph (4) of regulation 22, add “unless the resulting mixture is charged with the rate of duty specified in section 36(1AA)(a) of the Act”. 4 Omit paragraph (2A) of regulation 23. 5 Make regulation 24 paragraph (3) of that regulation, and before it add— 1 Without prejudice to paragraph (3), after small brewery beer has left the brewery where its production began water must not be added to it before the duty point. 2 Paragraph (1) does not prohibit any operation that is reasonably necessary to make small brewery beer fit for packaging in a package that is not a large pack. 3 Omit paragraph (4) of regulation 2 of the Beer and Excise Warehousing (Amendment) Regulations 2002 . Cider and Perry 4 1 Amend the Cider and Perry Regulations 1989 as follows. 2 Omit regulations 16, 19, 20, and 21. 3 In regulation 4— i omit the definition of “the Collector”, and ii at the end of the definition of “cider premises”, add “and any other premises on which cider is made by a maker for use by him in his trade as a maker”. 4 In the proviso to regulation 13, omit “made under regulation 20 below”. 5 In the opening words of paragraph (1) of regulation 23, omit “registered”. 6 In paragraphs (1)(a) and (2) of regulation 23, omit the words “the Collector, or to such other person as” and “may direct”. 7 In paragraph (1)(b) of regulation 23, for the words “Collector, or such other person as aforesaid” substitute “Commissioners”. Spirits 5 1 Amend the Spirits Regulations 1991 as follows. 2 Omit regulations 5, 7, 8, 9, 12, 13, 14, 15, 16, 17, 21, 22, 23, 24, 26(4) and Schedule 2. 3 Throughout the regulations, for “officer” substitute “Commissioners”. 4 In regulation 3— i omit the definitions of “approved saccharometer”, “document”, “hydrometer”, “officer”, “records”, “sugar”, and “thermometer”, ii in the definition of “approved”, omit all after the word “Commissioners”, and iii in the definition of “plant”, for “all vessels, utensils, pipes, fittings, and other equipment” substitute “the vessels”. 5 In paragraph (1) of regulation 4, for “written application” substitute “application in writing or by means of an electronic communication”. 6 In paragraph (2) of regulation 4, for “drawing, model or description distinctly showing the course, construction and use of all” substitute “description of”. 7 In paragraph (1) of regulation 6, after “not” insert “significantly”. 8 In paragraph (1) of regulation 10, omit all after the word “spirits”. 9 At the end of paragraph (1) of regulation 18, add— or c by a method set out in the Annex to Commission Regulation ( EC ) No. 2870/2000 . 10 In paragraph (1) of regulation 26, omit all after the word “require”. 11 In paragraph (2) of regulation 26, omit all after the word “immediately”. 12 In paragraph (3) of regulation 26, for “declared in the entry book (or other records approved under regulation 21 above)” substitute “taken”. 13 In paragraph (5) of regulation 26, omit all after the word “receiver” (where it occurs for the second time). 6 At the end of paragraph (1) of regulation 3 of the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 , add “or where the rectifier or compounder is authorised as described in section 8(1) or section 10(1) of the Alcoholic Liquor Duties Act 1979”. Wine and Made-wine 7 1 Amend the Wine and Made-wine Regulations 1989 as follows. 2 Omit regulations 16, 19, 20, and 21. 3 In regulation 4— i omit the definition of “the Collector”, and ii at the end of the definition of a “winery”, add “and any other premises on which wine or made-wine is made by a producer for use by him in his trade as a producer”. 4 In the proviso to regulation 13, omit “made under regulation 20 below”. 5 In the opening words of paragraph (1) of regulation 23, omit “licensed”. 6 In paragraphs (1)(a) and (2) of regulation 23, omit the words “the Collector, or to such other person as”, and “may direct”. 7 In paragraph (1)(b) of regulation 23, for the words “Collector, or such other person as aforesaid” substitute “Commissioners”. 8 Revoke the Wine and Made-wine of a Strength exceeding 1.2 per cent. and not exceeding 5.5 per cent. (Prohibition of Fortification) Regulations 1989 . Other revocations 9 1 Revoke the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978 . 2 Revoke the Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulations 1979 . 3 Revoke the Excise Duty (Relief on Alcoholic Ingredients) (Amendment) Regulations 1992 . David Varney Mike Eland Two of the Commissioners for Her Majesty’s Revenue and Customs 5th April 2006