{
  "url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-23",
  "json_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-23.json",
  "legislation": "uksi/1989/1356",
  "legislation_title": "The Wine and Made-wine Regulations 1989",
  "legislation_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Furnishing of returns and payment of duty",
  "text": "(1) Save as the Commissioners otherwise allow, every licensed producer shall–\n(a) not later than the fifteenth day of every accounting period furnish to the Collector, or to such other person as the Commissioners may direct, a return in approved form of all wine and made-wine sent out from his winery for home use during the preceding accounting period and of the duty charged thereon;\n(b) not later than the fifteenth day of the accounting period following that in which the charge to duty was incurred, pay to the Collector or such other person as aforesaid the amount due.\nProvided that where the last day for furnishing a return and making a payment would, if determined in accordance with the foregoing provisions of this paragraph, fall on a day which is not a business day the return shall be furnished and payment shall be made not later than the last business day before that date.\n(2) Any duty charged under the proviso to regulation 12 above, or under regulation 13 above, shall be paid by the producer of the wine or made-wine to the Collector or to such other person as the Commissioners may direct, within seven days of that duty being demanded by the proper officer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1996/2752",
      "affecting_title": "The Wine and Made-wine (Amendment) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/2752",
      "affecting_title": "The Wine and Made-wine (Amendment) Regulations 1996"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2008/1885",
      "affecting_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008"
    },
    {
      "type": "am",
      "affecting": "uksi/2007/4",
      "affecting_title": "The Cider and Perry and Wine and Made-wine (Amendment) Regulations 2007"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2010/593",
      "affecting_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2006/1058",
      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2006/1058",
      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2006/1058",
      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2006/1058",
      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1356/regulation/23",
    "retrieved_at": "2026-10-29T15:39:26.293915+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}