http://www.legislation.gov.uk/uksi/1997/658/contents/made
The Wine and Made-wine (Amendment) Regulations 1997
Excise duties
King's Printer of Acts of Parliament
2011-07-04
CUSTOMS AND EXCISE
These Regulations come into force on 1st of April 1997, and they amend the Wine and Made-wine Regulations 1989 (S.I. 1989/1356) (called “the Wine Regulations”) as explained below. The Wine Regulations were amended by the Wine and Made-wine (Amendment) Regulations 1996 (S.I. 1996/2752).