The Wine and Made-wine (Amendment) Regulations 1997

Amendment of the Wine and Made-wine Regulations 1989

2.—(1) The Wine and Made-wine Regulations 1989(1) shall be amended as follows.

(2) In regulation 11(1)—

(a) for the words “the time it is sent out of that winery” there shall be substituted the following—

• “the earlier of the following times—

  (i)

  the time it is consumed at that winery; or

  (ii)

  the time it is sent out from that winery;” and

(b) for “remitted.” in subparagraph (b) there shall be substituted “remitted;” and after that subparagraph there shall be inserted—

“(c) where the time of consumption of the wine or the made-wine at a winery cannot be established to the Commissioners' satisfaction (for the purposes of determining the appropriate rate of duty in relation to the excise duty point specified by subparagraph (i) above), the rate of duty shall be taken to be the highest rate in force during the preceding 12 calendar months ending on the day before the time when the Commissioners can, for the first time, make an assessment of the excise duty due (as governed by section 12 of the Finance Act 1994(2)) in respect of that consumption.”.

(3) In regulation 13(c) the following shall be inserted after the word “winery”—

• “for any reason (other than the reason that the cider was consumed at those premises)”.

(4) In regulation 14(b) for the word “produced” there shall be substituted the word “made”.

(1)

S.I. 1989/1356; amended by S.I. 1996/2752.

(2)

1994 c. 9.