WINE10310 - Regulation offences: spoilt wine or made-wine

The Finance (No.2) Act 1992 section 2 provides the power to impose, by regulation, conditions governing the drawback of excise duty. This includes spoilt wine or made-wine relief claimed by licensed wine or made-wine producers. These regulations are included in the Wine and Made-wine Regulations 1989 - regulations 25 to 29.

If a person contravenes or fails to comply with the above regulations or provisions, or any conditions imposed under these regulations, that person has committed an offence and is liable to penalties.