Part IV Wine and Made-Wine

56 Power to regulate making of wine and made-wine and provide for charging duty thereon.

1

The Commissioners may with a view to managing the duties on wine and made-wine produced in the United Kingdom for sale make regulations—

a

regulating the production of wine and made-wine for sale, and the issue, . . . F1 and cancellation of excise licences therefor;

b

for determining the duty and the rates thereof and in that connection prescribing the method of charging the duty;

c

prohibiting or restricting the use of wine F2or ciderin the production of made-wine;

d

for securing and collecting the duty;

e

for relieving wine or made-wine from the duty in such circumstances and to such extent as may be prescribed in the regulations.

2

If any person contravenes or fails to comply with any regulation made under this section, F3his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.