Wine and Made-wine (Amendment) Regulations 1996
| Jurisdiction | UK Non-devolved |
| Citation | SI 1996/2752 |
| Year | 1996 |
1996 No. 2752
CUSTOMS AND EXCISE
The Wine and Made-wine (Amendment) Regulations 1996
Made 28th October 1996
Laid before Parliament 1st November 1996
Coming into force 30th November 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 118A of the Customs and Excise Management Act 19791, sections 56(1), and 62(5) of the Alcoholic Liquor Duties Act 19792, section 1 of the Finance (No. 2) Act 19923and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Wine and Made-wine (Amendment) Regulations 1996 and shall come into force on 30th November 1996.
Amendment of the Wine and Made-wine Regulations 1989
2.—(1) The Wine and Made-wine Regulations 19894shall be amended as follows.
(2) In regulation 11(1) —
(a)
(a) after the words “charged with duty at”, there shall be inserted “the time it is made and the excise duty point shall be”, and
(b)
(b) the words “and at the rate in force at that time” shall be omitted.
(3) In the proviso to regulation 12, for the words from “that wine or made-wine” to “that time” there shall be substituted “the time of that occurrence shall be the excise duty point”.
(4) After regulation 12 there shall be inserted —
“Constructive removal
12A.—(1) Where wine or made-wine is held in any winery to which this regulation applies it shall be deemed to have been sent out from that winery for home use at the time of its constructive removal or, if earlier, the time it actually left that winery.
(2) This regulation applies to a winery where the records relating to wine or made-wine sent out from the winery are kept by means approved for this purpose by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days' notice in writing.
(3) The producer from whose winery constructive removal may take place shall keep the records specified in a notice published by the Commissioners and not withdrawn by a further notice.
(4) Constructive removal shall mean the making of an entry in the records specified in accordance with paragraph (3) above which identifies the wine or made-wine that is the subject of that entry as having been sent out from the winery for home use notwithstanding that it remains in that winery.
(5) An entry...
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