# The Wine and Made-wine Regulations 1989, Note: Explanatory note


(This note is not part of the Regulations)
1 These Regulations, applying to wine and made-wine produced in the United Kingdom for sale, come into force on 1st September 1989. They revoke and replace, with some amendments and rearrangement, the Wine and Made-wine Regulations 1979.
2 The principal changes introduced by the Regulations are:—
(a) a requirement is included for a licensed producer to notify the Commissioners of intention to stop production, or of discontinuance of trade;
(b) provision is made for the Commissioners to cancel a producer’s licence for reasonable cause;
(c) provision is made for duty to be remitted on wine or made-wine sent out of a winery at a strength not exceeding 1.2 per cent.;
(d) provision is made for wine or made-wine to be sent out without payment of duty for such additional purposes (except home use) as the Commissioners may allow;
(e) wine or made-wine for the production of which a licence is not required, or cider, may not be produced in a winery save as the Commissioners allow;
(f) the regulations on stocktaking and accounts provide for the recording of separate particulars for products of a strength not exceeding 1.2 per cent., exceeding 1.2 per cent. but not exceeding 5.5 per cent., and exceeding 5.5 per cent.;
(g) when the fifteenth day of an accounting period is not a business day, the periodic return and duty payment are to be made not later than the preceding business day;
(h) the provisions for relief of duty on spoilt wine or made-wine have been revised to clarify the scope of the relief; and
(j) the restriction on the proportions of mixing wine with made-wine is removed, and segregation of wine from made-wine in storage is no longer required.

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Source: https://www.legislation.gov.uk/uksi/1989/1356/note (the official version)
Page: https://openlegislation.uk/wine-and-made-wine-regulations-1989/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.