The Excise Duty (Wine) (Temporary Relief) Regulations 1985

• Citation: S.I. 1985/403
• Sections: 4

Section 1

These Regulations may be cited as the Excise Duty (Wine) (Temporary Relief) Regulations 1985 and shall come into operation on 10th April 1985.

Section 2

In these Regulations, “ deferred ” means deferred in accordance with the Excise Duties (Deferred Payment) Regulations 1983 .

Section 3

These Regulations apply to wine (in these Regulations referred to as “ blended wine ”) produced in the United Kingdom before 1st July 1985 by the blending or otherwise mixing of two or more wines on which excise duty has been paid or deferred (in these Regulations referred to as “ constituent wines ”) .

Section 4

Where the Commissioners are satisfied that excise duty was paid or deferred on constituent wines contained in blended wine, then, subject to regulations 3 hereof, an amount equal to the duty so paid or deferred may be deducted from the duty payable in respect of the charge imposed by section 54(1)(b) of the Alcoholic Liquor Duties Act 1979.