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.