The Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 2 of the Finance Act 1978(a), section 2(5)(d) of the Finance Act 1976(b) and section 140(1)(e) of the Customs and Excise Act 1952(c), as substituted and amended by paragraph 27 of Schedule 3 to the Finance (No. 2) Act 1975(d) and of all other powers enabling them in that behalf, hereby make the following Regulations:—