delete The Cider and Perry (Amendment) Regulations 2001
The Cider and Perry (Amendment) Regulations 2001 amend the 1989 regulations by inserting Regulation 14A, which prohibits any operation on cider after the excise duty point (such as mixing or adding substances including water) if that operation would have resulted in greater duty being payable had it been done before the duty point. It is a revenue protection measure for excise duty on cider.
This regulation exists solely to protect government excise revenue, not consumer welfare. It restricts commercial freedom by preventing cider producers from legitimately modifying their products after duty is paid, limiting innovation and reducing supply chain flexibility. It imposes compliance costs and effectively creates a post-duty manipulation monopoly. Britons would be better off with a simpler, lower excise regime rather than a complex web of restrictions designed to close duty evasion loopholes that could be addressed more directly through base duty design.