# The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008, Regulation 4: Wine and Made-wine


(1) Amend the Wine and Made-wine Regulations 1989 as follows.
(2) In regulation 4 (interpretation), after the entry for “producer”, insert—
““return” means a return that is required to be furnished in accordance with regulation 23;”.
(3) In the proviso to regulation 12 (removal without payment of duty), after “regulation 23(2)” insert “or, as the case may be, regulation 23(7)”.
(4) In regulation 23 (furnishing of returns and payment of duty) after paragraph (6) insert—
“(7) Where, for the purposes of destruction,—
(a) the Commissioners have allowed spoilt wine or made-wine to be sent out from a winery without payment of duty; and
(b) an excise duty point arises under the proviso to regulation 12 above,
the person liable to pay the duty shall be the person holding the wine or made-wine at the excise duty point.
(8) Where paragraph (7) applies, the producer who sent the wine or made-wine out without payment of duty shall be jointly and severally liable to pay the duty with the person specified in that paragraph.”.
(5) For regulations 25 and 26 (relief from duty on spoilt wine or made-wine) substitute—
“Drawback of duty
25. (1) Where—
(a) any wine or made-wine has been sent out or removed from a winery;
(b) the wine or made-wine has become spoilt or otherwise unfit for use; and
(c) the Commissioners are satisfied that the wine or made-wine has not been and will not be consumed in the United Kingdom,
then, subject to paragraph (2) below, the producer shall be entitled to drawback of duty in respect of the wine or made-wine.
(2) The producer must comply with the conditions set out in this part of these Regulations and with such other conditions (if any) as the Commissioners see fit to impose in a notice published by them and not withdrawn by a further notice.
Conditions for drawback of duty
26. (1) A producer claiming drawback of duty must—
(a) satisfy the Commissioners that—
(i) duty has been paid on the wine or made-wine;
(ii) he was the person who paid that duty; and
(iii) the duty has not been repaid or drawn back;
(b) subject to paragraph (3) below, destroy the wine or made-wine so that it is rendered unsaleable as a beverage to the satisfaction of the Commissioners;
(c) if the Commissioners so require, give to them prior notice of any planned destruction; and
(d) keep and preserve such records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.
(2) For the purposes of paragraph (1)(a), duty shall be deemed to have been paid on the spoilt wine or made-wine if it is accounted for on the return for the same accounting period as that in which the claim for drawback of duty in relation to that wine or made-wine is made.
(3) A producer may re-process spoilt wine or made-wine in a manner which is satisfactory to the Commissioners, but no claim for drawback of duty shall be made for any spoilt wine or made-wine to which this paragraph applies unless and until the re-processing of that wine or made-wine has commenced.
(4) No claim for drawback of duty shall be allowed in respect of any spoilt wine or made-wine that has been adulterated or diluted since it was sent out from the winery.
(5) No claim for drawback of duty shall be made if the event giving rise to the claim occurred more than three years after the duty on the wine or made-wine was paid.
Notice of destruction
27. The period of notice which the Commissioners may require of any planned destruction shall be —
(a) two clear business days, in the case of destruction at a winery; or
(b) five clear business days, in the case of destruction at any other premises.
Claims
28. (1) A producer shall make a claim for drawback of duty to the Commissioners on his return of duty.
(2) Where, by virtue of his being licensed in respect of more than one winery, he makes more than one return for the same accounting period, he shall make the claim on the return relating to the winery in respect of which the return of duty was made.
Cancellation of drawback
29. (1) The Commissioners may at any time cancel drawback of duty granted in accordance with these Regulations where they are satisfied that a contravention of any condition imposed by or under these Regulations has taken place.
(2) Where drawback of duty has been cancelled in accordance with paragraph (1), the person to whom sums were paid or credited in respect of the drawback shall be liable to the Commissioners for such sums and that person is the prescribed person for the purposes of section 2 (3A) of the Finance (No.2) Act 1992.”.

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Source: https://www.legislation.gov.uk/uksi/2008/1885/regulation/4 (the official version)
Page: https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.