Part I Excise Duties
Alcoholic liquor duties
5 Cider labelled as made-wine.
1
After section 55A of the M1Alcoholic Liquor Duties Act 1979 there shall be inserted the following section—
55B Cider labelled as made-wine.
1
For the purposes of this Act, any liquor which would apart from this section be cider and which—
a
is in an up-labelled container, or
b
has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,
shall be deemed to be made-wine, and not cider.
2
Accordingly, references in this Act to producing made-wine include references to—
a
putting cider in an up-labelled container; or
b
causing a container in which there is cider to be up-labelled.
3
For the purposes of this Act, where any liquor is deemed by this section to be made-wine, it shall be deemed—
a
if it is in an up-labelled container, to be made-wine of the strength that the labelling for the container states or tends to suggest; and
b
if it is no longer in an up-labelled container, to be made-wine of the strength stated or suggested by the labelling for the up-labelled container in which it was contained when it was first deemed b this section to be made-wine.
4
Subsection (3)(a) above has effect subject to any provision that may be made by regulations under section 2(3) above.
5
Where, by virtue of this section, any duty is charged under section 55 above on any liquor, a rebate shall be allowed in respect of the amount of any duty charged on that liquor under section 62 below.
6
For the purposes of this section a container is up-labelled if the labelling for the container states or tends to suggest that the strength of any liquor in that container is or exceeds 8.5 per cent.
7
In this section references to the labelling for any container are references to anything on—
a
the container itself,
b
a label or leaflet attached to or used with the container, or
c
any packaging used for or in association with the container.
2
In section 1 of that Act (interpretation)—
a
in subsection (5) (meaning of “made-wine”), after “subsection (10)” there shall be inserted “
and section 55B(1)
”
; and
b
in subsection (6) (meaning of “cider”), after “means” there shall be inserted “
, subject to section 55B(1) below,
”
.
3
In section 2(3A) of that Act (regulations may provide for duty to be charged by reference to strengths shown on bottle labels)—
a
after the word “beer,”, in the first place where it occurs, there shall be inserted “
cider,
”
; and
b
for the words “spirits, beer, wine or made-wine”, in the second place where they occur, there shall be substituted “
liquor in that bottle or other container
”
.
4
In section 56(1)(c) of that Act (restriction on use of wine in production of made-wine), after “of wine” there shall be inserted “
or cider
”
.
5
Subsections (1) and (2) above shall be deemed to have come into force on 1st January 1997.