The Wine and Made-wine Regulations 1989

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Revocation

   3. 3. Application

   4. 4. Interpretation

3. PART II LICENSING

   1. 5. Application for a licence

   2. 6. Licensing

   3. 7. Licences

   4. 8. Cancellation of licence

4. PART III ENTRIES

   1. 9. Entries

   2. 10. Withdrawal of entry

5. PART IV DETERMINATION OF DUTY AND THE RATES THEREOF

   1. 11. Charge to duty

   2. 12. Removal without payment of duty

   3. 13. Deficiencies and discontinuance of trade

6. PART V PRODUCTION, STORAGE AND REMOVAL

   1. 14. Production

   2. 15. Use

   3. 16. Examination and gauging of vessels

   4. 17. Storage

   5. 18. Removal by pipe-line

7. PART VI RECORDS, ACCOUNTS AND PAYMENT OF DUTY

   1. 19. Entry book

   2. 20. Stocktaking

   3. 21. Accounts

   4. 22. Security

   5. 23. Furnishing of returns and payment of duty

8. PART VII RELIEF FROM DUTY

   1. 24. Grower’s domestic consumption relief

   2. 25. Conditions for relief from duty on spoilt wine and made-wine

   3. 26. Claim for relief on spoilt wine and made-wine

9. Signature

10. Explanatory Note