Chwilio Deddfwriaeth

Chwiliad Uwch

Alcoholic Liquor Duties Act 1979

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

55Made-wine: charge of excise duty

(1)There shall be charged on made-wine—

(a)imported into the United Kingdom ; or

(b)produced in the United Kingdom by a person who is required by subsection (2) below to be licensed to produce made-wine for sale,

a duty of excise at the rates shown in Schedule 2 to this Act and the duty shall, in so far as it is chargeable on made-wine produced in the United Kingdom, be charged and paid in accordance with regulations under section 56 below.

(2)Subject to subsections (4) and (5) below, a person who, on any premises in the United Kingdom, produces made-wine for sale must hold an excise licence under this subsection in respect of those premises for that purpose.

(3)On any licence under subsection (2) above there shall be charged an excise licence duty at the rate of £5.25 per annum.

(4)A person who, in warehouse, produces made-wine for sale by rendering it sparkling in accordance with warehousing regulations need not hold an excise licence under subsection (2) above in respect of those premises.

(5)A person need not hold an excise licence under subsection (2) above in respect of premises on which he produces made-wine for sale so long as all the following conditions are satisfied in relation to the production of made-wine by him on those premises, that is to say—

(a)the duty chargeable on each alcoholic ingredient used by him has become payable before he uses it;

(b)the ingredients he uses do not include cider or black beer;

(c)he does not increase by fermentation the alcoholic strength of any liquor or substance used by him; and

(d)he does not render any made-wine sparkling.

(6)If any person who is required by subsection (2) above to hold a licence under that subsection in respect of any premises produces made-wine on those premises without being the holder of a licence under that subsection in respect of those premises he shall be liable on summary conviction to a penalty of £500 and the made-wine and all vessels, utensils and materials for producing made-wine found in his possession shall be liable to forfeiture.

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