Regulation 11 Charge to duty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.11(l) amended by Wine and Made-wine 1996 reg.2(2)(a)
reg.11(1) rev.in pt. by Wine and Made-wine 1996 reg.2(2)(b)
reg.11(1) amended by Wine and Made-wine 1997 reg.2(2)(a)
reg.11(1)(c) added by Wine and Made-wine 1997 reg.2(2)(b)
reg. 11(1) words omitted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 8(1)(a)(i)
reg. 11(1) words omitted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 8(1)(a)(iii)
reg. 11(1)(i)(ii) omitted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 8(1)(a)(ii)
reg. 11(3)(4) inserted by Excise Goods (Holding, Movement and Duty Point) 2010 Sch. 2 para. 8(1)(b)
reg. 11 words substituted by Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) 2023 Sch. para. 5(3)

(1)

Subject to regulations 12 and 13 below, wine or made-wine in a winery shall be charged with duty at the time it is sent out of that winery and at the rate in force at that time;

Provided that –

(a)

where any wine or made-wine is sent out to another winery in accordance with regulation 12(c)(i) below, that other winery shall be treated as being the winery in which the wine or made-wine was produced and the producer licensed in respect of that other winery shall be treated accordingly;

(b)

where any wine or made-wine is sent out of a winery at a strength not exceeding 1.2 per cent. the duty charged thereon shall be remitted.

(2)

Duty charged under paragraph (1) above shall be accounted for and paid in accordance with the provisions of regulation 23 below.