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HMRC internal manual

Wine Guidance

HM Revenue & Customs
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Regulation offences: wine and made-wine regulations

The Alcoholic Liquor Duties Act 1979 section 56 gives the main enabling powers under which the Wine and Made-wine Regulations were made. They include the regulation of production and storage of wine and made-wine, licensing of person and premises, charging, securing, collecting and relieving of duty. ALDA section 56(2) provides that any contravention or failure to comply with any regulation made under section 56(1) will attract a penalty and the wine shall be liable to forfeiture.