# The Wine and Made-wine Regulations 1989, Regulation 21: Accounts


(1) A producer shall, in addition to the entry book (or other records permitted under regulation 19(3) above), keep accounts of the quantities of all materials used in the winery in producing wine or made-wine.
(2) A producer shall –
(a) in respect of wine and made-wine of a strength not exceeding 1.2 per cent.;
(b) in respect of wine and made-wine of a strength exceeding 1.2 per cent. but not exceeding 5.5 per cent.; and
(c) in respect of wine and made-wine of a strength exceeding 5.5 per cent.;
keep account of the quantities produced in, rendered sparkling in, received at, returned to, and removed from, the winery.
(3) A producer shall at any reasonable time permit an officer to inspect, make entries in, copy and take extracts from any records relating to his business as a producer which the officer may require to inspect.
(4) Save as the Commissioners otherwise allow, a producer shall preserve and keep at the winery all books (or other records approved under regulation 19(3) above), accounts and other documents relating to his business as a producer at that winery for not less than two years from the date of the last entry therein.

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Source: https://www.legislation.gov.uk/uksi/1989/1356/regulation/21 (the official version)
Page: https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.