# The Wine and Made-wine Regulations 1989, Regulation 13: Deficiencies and discontinuance of trade


Where either –
(a) the business of producing wine or made-wine is discontinued at a winery having wine or made-wine therein; or
(b) a licence held under regulation 6 above in respect of a winery having wine or made-wine therein is surrendered or cancelled; or
(c) any wine or made-wine is found to be deficient or missing from a winery and the producer is unable to account for the deficiency to the Commissioners' satisfaction,
the duty on the wine or made-wine shall be charged at the time of discontinuance or at the time of the surrender or cancellation of the licence or at the time the deficiency occurred, as the case may be, and at the rate in force at that time; and the duty shall be paid in accordance with regulation 23(2) below.
Provided that where the time that any deficiency occurred cannot be established to the Commissioners' satisfaction, the rate of duty shall be taken to be the highest rate in force between the time of the latest stocktaking made under regulation 20 below before the discovery of the deficiency and the time of that discovery.

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Source: https://www.legislation.gov.uk/uksi/1989/1356/regulation/13 (the official version)
Page: https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.