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

Made: 1st June 1989

Laid before Parliament: 9th June 1989

Coming into force: 1st July 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 55A of the Alcoholic Liquor Duties Act 1979[^f00001], 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.

Signed

P. G. Wilmott — Commissioner of Customs and Excise — 1st June 1989

Explanatory note

(This note is not part of the Regulations)

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 made-wines introduced by section 1(5) of, and Part II of Schedule 1 to, the Finance Act 1988 and brought into force on 1st October 1988 by the Beverages of an Alcoholic Strength not exceeding 5.5 per cent. (Provisions) (Appointed Day) Order 1988 (S.I. 1988/1634).

Footnotes

[^f00001]: 1979 c. 4; section 55A was inserted by the Finance Act 1988 (c. 39), section 1 and Schedule 1, paragraph 6.