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(This note is not part of the Regulations)
These Regulations come into force on 1st July 1989. They control, in the interest of revenue protection, the fortification of both UK manufactured and imported wines and made-wines of a strength exceeding 1.2 per cent. but not exceeding 5.5 per cent.
They apply to such wines and made-wines after they have been imported or removed from entered or approved premises and before they are sold by retail or otherwise supplied for consumption.
The Regulations are consequential to the new duty structure for such wines and made-wines introduced by section 1(5) of, and Part II of Schedule 1 to, the Finance Act 1988 and brought into force on 1st October 1988 by the Beverages of an Alcoholic Strength not exceeding 5.5 per cent. (Provisions) (Appointed Day) Order 1988 (S.I. 1988/1634).
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