The Spirits Regulations 1982
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979(a), sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 1979(b) and all other powers enabling them in that behalf, hereby make the following Regulations:—