SPIR2020 - General principles - Law

The legislation for control of spirit producers is contained in:

• The Customs and Excise Management Act 1979 (CEMA);
• The Alcoholic Liquor Duties Act 1979 (ALDA);
• The Spirits Regulations 1991 (TSR);
• The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (HMWR); and
• The Revenue Traders (Accounts and Records) Regulations 1992 (RTR).