55ZAPost-duty point dilution of wine or made-wine

1

This section applies if—

a

wine or made-wine is imported into the United Kingdom or produced in the United Kingdom for sale,

b

excise duty is chargeable on the wine or made-wine as a result of section 54 or 55,

c

after the excise duty point in relation to that charge, a person mixes or otherwise adds, at any place in the United Kingdom, water or any other substance to the wine or made-wine in a case where what results (“the new product”) is intended for sale, and

d

if the addition had taken place immediately before that duty point, the amount of the excise duty would have been greater than the amount actually payable.

2

The addition attracts a penalty under section 9 of the Finance Act 1994 (civil penalties), and the new product is liable to forfeiture.

3

This section has effect, despite section 8 of the Isle of Man Act 1979, as if a removal of wine or made-wine to the United Kingdom from the Isle of Man constituted its importation into the United Kingdom (and references to the charge to excise duty as a result of section 54 or 55 and to the excise duty point are to be read accordingly).