Wine and Made-wine Regulations 1975

JurisdictionUK Non-devolved
CitationSI 1975/1790

1975 No. 1790

CUSTOMS AND EXCISE

The Wine and Made-wine Regulations 1975

6thNovember 1975

14thNovember 1975

1stJanuary 1976

ARRANGEMENT OF REGULATIONS

PART I

PRELIMINARY

Regulation 1. Citation and commencement.

Regulation 2. Revocation.

Regulation 3. Application.

Regulation 4. Interpretation.

PART II

DETERMINATION OF DUTY AND THE RATES THEREOF

Regulation 5. Charge to duty.

PART III

PRODUCTION, STORAGE AND REMOVAL

Regulation 6. Licence to produce.

Regulation 7. Entry.

Regulation 8. Withdrawal of entry.

Regulation 9. Production.

Regulation 10. Use.

Regulation 11. Gauging and measurement.

Regulation 12. Storage.

Regulation 13. Removal by pipe-line.

Regulation 14. Removal without payment of duty.

PART IV

RECORDS, ACCOUNTS AND PAYMENT OF DUTY

Regulation 15. Entry book.

Regulation 16. Stocktaking.

Regulation 17. Furnishing of returns and payment of duty.

Regulation 18. Payment of duty on failure to furnish a return.

Regulation 19. Accounts.

PART V

RELIEF FROM DUTY

Regulation 20. Relief from payment of duty.

Regulation 21. Claim for relief.

The Commissioners of Customs and Excise under the powers conferred upon them by sections 140(1) and 263(4) of the Customs and Excise Act 1952(a) as substituted and amended respectively by paragraphs 27 and 42 of Schedule 3 to the Finance (No. 2) Act 1975(b) and of all other powers enabling them in that behalf, hereby make the following Regulations:—

PART I

PRELIMINARY

Citation and commencement

1. These Regulations may be cited as the Wine and Made-wine Regulations 1975 and shall come into operation on 1st January 1976.

Revocation

2. The British Wines (Sweets) Regulations 1953(c) are hereby revoked.

Application

3. These Regulations apply to wine and made-wine produced in the United Kingdom.

Interpretation

4.—(1) The Interpretation Act 1889(d) shall apply for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.

(2) In these Regulations—

"the Act of 1952" means the Customs and Excise Act 1952;

"the Act of 1975" means the Finance (No. 2) Act 1975;

"approved" means approved by the Commissioners;

"Collector" means Collector of Customs and Excise for the Collection in which the winery is situate;

"duty" means the duty of excise charged on wine or made-wine;

(a) 1952 c. 44.

(b) 1975 c. 45.

(c) S.I. 1953/643 (1953 II, p. 2262).

(d) 1889 c. 63.

"fortifying" means increasing the strength of wine or made-wine by the addition of spirits;

"licence" means a licence held by a licensed producer of wine or made-wine respectively within the meaning of section 307 of the Act of 1952 as amended by paragraph 44 of Schedule 3 to the Act of 1975;

"month" means a calendar month or any period of four or five weeks allowed by the Commissioners for the purpose of accounting for duty;

"producer" means a person licensed or required to be licensed as a producer of wine or made-wine under section 14(2) or 15(2) of the Act of 1975;

"proper" and "officer" have the same meanings as in section 307 of the Act of 1952;

"warehouse" means a warehouse approved by the Commissioners under section 80 of the Act of 1952;

"wine", "made-wine" and "non-excisable cider" have the same meanings as in sections 14(5) and 15(6) of the Act of 1975;

"winery" means the premises, rooms, places and vessels entered by a producer for use by him in his trade as a producer of wine or made-wine.

PART II

DETERMINATION OF DUTY AND THE RATES THEREOF

Charge to duty

5.—(1) Subject to Regulation 20 and to paragraph (2) of this Regulation, the duty on wine or made-wine, whether or not fortified in warehouse under conditions imposed by the Commissioners under section 142 or 144 of the Act of 1952, shall be charged when the wine or made-wine is sent out from a winery; and the rate of duty chargeable shall be that applicable at the time of sending out.

(2) Duty shall be charged on wine or made-wine at a time other than that prescribed in paragraph (1) of this Regulation if either—

(a) the business of a producer is discontinued at a winery having wine or made-wine therein, or

(b) any wine or made-wine is found to be deficient or missing from the premises of a producer,

and shall be charged on the wine or made-wine at the rate applicable at the time of discontinuance or at the...

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