Part IV Wine and Made-Wine
55BF1 Cider labelled as made-wine.
1
For the purposes of this Act, any liquor which would apart from this section be cider and which—
a
is in an up-labelled container, or
b
has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,
shall be deemed to be made-wine, and not cider.
2
Accordingly, references in this Act to producing made-wine include references to—
a
putting cider in an up-labelled container; or
b
causing a container in which there is cider to be up-labelled.
3
For the purposes of this Act, where any liquor is deemed by this section to be made-wine, it shall be deemed—
a
if it is in an up-labelled container, to be made-wine of the strength that the labelling for the container states or tends to suggest; and
b
if it is no longer in an up-labelled container, to be made-wine of the strength stated or suggested by the labelling for the up-labelled container in which it was contained when it was first deemed b this section to be made-wine.
4
Subsection (3)(a) above has effect subject to any provision that may be made by regulations under section 2(3) above.
5
Where, by virtue of this section, any duty is charged under section 55 above on any liquor, a rebate shall be allowed in respect of the amount of any duty charged on that liquor under section 62 below.
6
For the purposes of this section a container is up-labelled if the labelling for the container states or tends to suggest that the strength of any liquor in that container is or exceeds 8.5 per cent.
7
In this section references to the labelling for any container are references to anything on—
a
the container itself,
b
a label or leaflet attached to or used with the container, or
c
any packaging used for or in association with the container.