Wine and Made-wine of a Strength exceeding 1.2 per cent. and not exceeding 5.5 per cent. (Prohibition of Fortification) Regulations 1989
| Jurisdiction | UK Non-devolved |
| Citation | SI 1989/916 |
1989No. 916
CUSTOMS AND EXCISE
The Wine and Made-wine of a Strength exceeding 1.2 per cent.
and not exceeding 5.5 per cent. (Prohibition of Fortification)
Regulations 1989
1stJune1989
9thJune1989
1stJuly1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 55A of the Alcoholic Liquor Duties Act 1979 ( a) , and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Wine and Made-wine of a Strength exceeding 1.2 per cent. and not exceeding 5.5 per cent. (Prohibition of Fortification) Regulations 1989, and shall come into force on 1st July 1989.
Application
2. These Regulations apply to wine and made-wine of a strength exceeding 1.2 per cent., but not exceeding 5.5 per cent.
Prohibition
3. Except as provided by regulation 4 or under regulation 5 below, wine or made-wine to which these Regulations apply may not be fortified at any time-
(a) after it leaves the entered or approved premises on which it was produced; or(b) in the case of wine or made-wine produced outside the United Kingdom, after it is imported into the United Kingdom,and before it is sold by retail or otherwise supplied for consumption.
Exception for goods in excise warehouse
4. The Commissioners may allow wine or made-wine to which these Regulations apply to be fortified in an excise warehouse in accordance with warehousing regulations.
General exception
5. Wine or made-wine to which these Regulations apply may be fortified-
(a) in such cases; and(b) subject to such conditions,as the Commissioners may specify.
P. G. Wilmott |
|
Commissioner of Customs and Excise |
|
1st June 1989 |
New King's Beam House 22 Upper Ground London SE1 9PJ |
(a) 1979 c.4; section 55A was inserted by the Finance Act 1988 (c.39), section 1 and Schedule 1, paragraph 6.
EXPLANATORY NOTE
(This note is not part of the Order)
These Regulations come into force on 1st July 1989. They control, in the interest of revenue protection, the fortification of both UK manufactured and imported wines and made-wines of a strength exceeding 1.2 per cent. but not exceeding 5.5 per cent.
They apply to such wines and made-wines after they have been imported or removed from entered or approved premises and before they are sold by retail or otherwise supplied for consumption.
The Regulations are consequential to the new duty structure for such wines and...
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