1997 No. 658
The Wine and Made-wine (Amendment) Regulations 1997
Made
Laid before Parliament
Coming into force
Citation and commencement1
These Regulations may be cited as the Wine and Made-wine (Amendment) Regulations 1997 and shall come into force on 1st April 1997.
Amendment of the Wine and Made-wine Regulations 19892
1
The Wine and Made-wine Regulations 19893 shall be amended as follows.
2
In regulation 11(1)—
a
for the words “the time it is sent out of that winery” there shall be substituted the following—
the earlier of the following times—
- i
the time it is consumed at that winery; or
- ii
the time it is sent out from that winery;
b
for “remitted.” in subparagraph (b) there shall be substituted “remitted;” and after that subparagraph there shall be inserted—
c
where the time of consumption of the wine or the made-wine at a winery cannot be established to the Commissioners' satisfaction (for the purposes of determining the appropriate rate of duty in relation to the excise duty point specified by subparagraph (i) above), the rate of duty shall be taken to be the highest rate in force during the preceding 12 calendar months ending on the day before the time when the Commissioners can, for the first time, make an assessment of the excise duty due (as governed by section 12 of the Finance Act 19944) in respect of that consumption.
3
In regulation 13(c) the following shall be inserted after the word “winery”—
for any reason (other than the reason that the cider was consumed at those premises)
4
In regulation 14(b) for the word “produced” there shall be substituted the word “made”.
(This note is not part of the Regulations)