The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

The Wine and Made-wine Regulations 1989

5.—(1) The Wine and Made-wine Regulations 1989(1) are amended as follows.

(2) In regulation 4 (interpretation)—

(a) at the appropriate places insert—

““alcoholic product” has the meaning given by section 44 (meaning of “alcoholic product”) of the F(No. 2)A 2023;”;

““F(No. 2)A 2023” means the Finance (No. 2) Act 2023;”;

““other fermented product” has the meaning given by paragraph 12 of Schedule 6 (categories of alcoholic products: interpretation) to the F(No. 2)A 2023;”;

(b) for the definition of “cider” substitute—

““cider” has the meaning given by paragraph 5 of Schedule 6 (categories of alcoholic products: interpretation) to the F(No. 2)A 2023;”;

(c) for the definition of “duty” substitute—

““duty” in the case of alcoholic products on which excise duty has been charged, or was chargeable, under the Act before 1st August 2023 means that duty, and in all other cases means “alcohol duty” within the meaning given by section 47 (alcohol duty: charge) of the F(No. 2)A 2023 and references to drawback are to be construed accordingly;”;

(d) omit the definition of “made-wine”;

(e) omit the definition of “sparkling”;

(f) omit the definition of “still made-wine”;

(g) omit the definition of “still wine”;

(h) in the definition of “producer” for “made-wine” substitute “other fermented product”;

(i) for the definition of “strength” substitute—

““strength” in relation to any alcoholic product means its alcoholic strength determined and ascertained in accordance with section 45 (alcoholic strength) of the F(No. 2)A 2023;”;

(j) for the definition of “wine” substitute—

““wine” has the meaning given by paragraph 11 of Schedule 6 (categories of alcoholic products: interpretation) to the F(No. 2)A 2023;”

(k) in the definition of “winery” for “made-wine” substitute “other fermented product”.

(3) For “made-wine”, in each place it occurs in regulations 3 (application), 5 (application for a licence), 7 (licences), 8 (cancellation of licence), 9 (entries), 10 (withdrawal of entry), 11 (charge to duty), 12 (removal without payment of duty), 12A (constructive removal), 13 (discontinuance of trade), 14 (production), 15 (use), 18 (removal by pipe-line), 23 (furnishing of returns and payment of duty), 25 (drawback of duty) and 26 (conditions for drawback of duty), substitute “other fermented product”.

(4) Omit regulation 24 (grower’s domestic consumption relief).

(1)

S.I. 1989/1356, amended by S.I. 1996/2752, 1997/658, 2006/1058, 2007/4, 2008/1885 and 2010/593; there are other amending instruments but none is relevant.