{
  "url": "https://openlegislation.uk/wine-and-made-wine-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/wine-and-made-wine-amendment-regulations-1996/note.json",
  "legislation": "uksi/1996/2752",
  "legislation_title": "The Wine and Made-wine (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/wine-and-made-wine-amendment-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 30 November 1996, amend the Wine and Made-wine Regulations 1989 (S.I. 1989/1356).\nExcept where the sending out of wine or made-wine from a winery without payment of duty is specifically allowed, duty is payable on wine and made-wine at the time it is sent out of such a winery. These Regulations add regulation 12A to the Wine and Made-wine Regulations 1989. Regulation 12A allows a producer to change the status of wine and made-wine held in a winery to duty paid (on payment of the duty or under deferred payment arrangements) without the need to actually send the wine or made-wine out of the winery.\nThese Regulations also amend regulations 11, 12, 13 and 23 of the Wine and Made-wine Regulations 1989. These amendments make clear the difference between the time when duty is charged on wine and made-wine and the time when the requirement to pay duty takes effect (the excise duty point).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2752/note",
    "retrieved_at": "2026-10-29T12:33:03.719476+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}