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HMRC internal manual

Spirits Production Manual

Law, Policy and Application - Grogging

Law

(1) No person shall

    a. subject any cask to any process for the purpose of extracting any spirits absorbed in the wood thereof; or

    b. have on his premises any cask which is being subjected to any such process or any spirits extracted from the wood of any cask.
 

(2) Contravention of this section shall be a penalty under section 9 of the Finance Act1994 (civil penalties)

(3) All spirits extracted contrary to this section and every cask which is being subjected to any such process or which, being upon premises upon which spirits so extracted are found, has been subjected to any such process shall be liable to forfeiture. – ALDA s 34

Policy and Application

Self explanatory.