The Cider and Perry Regulations 1976
The Commissioners of Customs and Excise under the powers conferred upon them by section 2 of the Finance Act 1976 (a) and by section 263(4) of the Customs and Excise Act 1952 (b), as amended by paragraph 42 of Schedule 3 to the Finance (No. 2) Act 1975 (c) and by paragraph 5 of Schedule 3 to the Finance Act 1976, and of all other powers enabling them in that behalf, hereby make the following Regulations:-