Explanatory note

These Regulations come into force on 1st of April 1997, and they amend the Wine and Made-wine Regulations 1989 (S.I. 1989/1356) (called “the Wine Regulations”) as explained below. The Wine Regulations were amended by the Wine and Made-wine (Amendment) Regulations 1996 (S.I. 1996/2752).

Regulation 2(2) of these Regulations amends regulation 11(1) of the Wine Regulations by adding an excise duty point, viz the time that any wine, or made-wine, is consumed at a winery. Regulation 2(2) also adds a subparagraph (c) to the proviso of regulation 11(1) of the Wine Regulations, which governs the appropriate rate of excise duty where the time of any consumption of wine, or made-wine, at the winery cannot be determined to the satisfaction of the Commissioners of Customs and Excise.

Regulation 2(3) amends regulation 13(c) of the Wine Regulations, so that any consumption of wine or made-wine at the winery is excluded from the operation of the last mentioned regulation.

Regulation 2(4) substitutes the more appropriate word “made” for “produced” in regulation 14(b) of the Wine Regulations.