59 Rendering imported wine or made-wine sparkling in warehouse.U.K.
[F1(1)Wine or made-wine which—
(a)is imported or is removed to the United Kingdom from the Isle of Man; and
[F2(b)is wine or made-wine of a strength exceeding 5.5 per cent.]
shall not be rendered sparkling, whether by aeration, fermentation or any other process, except in warehouse in accordance with warehousing regulations.]
[F3(2)Where any person contravenes subsection (1) above or is concerned in such a contravention, his contravention or, as the case may be, his being so concerned shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(3)All imported wine and imported made-wine rendered or being rendered sparkling in contravention of subsection (1) above, and all machinery, utensils, bottles and materials (including wine or made-wine) used or intended to be used in any process for rendering any wine or made-wine sparkling in contravention of that subsection shall be liable to forfeiture.
Textual Amendments
F1S. 59(1) substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 7
F2S. 59(1)(b) substituted (1.5.1995 with effect as mentioned in s. 1(5) of the amending Act) by 1995 c. 4, s. 1(4)
F3S. 59(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 38 (with s. 19(3)); S.I. 1994/2679, art. 3