keep The Cider and Perry and Wine and Made-wine (Amendment) Regulations 2007
The Cider and Perry and Wine and Made-wine (Amendment) Regulations 2007 amend the 1989 Regulations to streamline excise duty payment procedures for alcohol producers. Key changes include: removal of certain payment-related requirements, substitution of simplified duty deferral provisions allowing approved producers to defer duty payment until the 15th day of the following accounting period, and retention of security requirements for deferred payment schemes.
This amendment actually reduces regulatory burden by simplifying duty payment procedures and providing legitimate deferral options for producers. The security requirements protect tax revenue without unduly restricting business operations. As a tax administration measure governing excise duties—revenue collection rather than market restriction—this regulation serves a legitimate function that cannot be achieved through simpler means. Removing it would create uncertainty in duty collection for alcohol producers and potentially undermine tax compliance.