(1)The Commissioners may with a view to managing the duties on wine and made-wine produced in the United Kingdom for sale make regulations—
(a)regulating the production of wine and made-wine for sale, and the issue, . . . F1 and cancellation of excise licences therefor;
(b)for determining the duty and the rates thereof and in that connection prescribing the method of charging the duty;
(c)prohibiting or restricting the use of wine [F2or cider]in the production of made-wine;
(d)for securing and collecting the duty;
(e)for relieving wine or made-wine from the duty in such circumstances and to such extent as may be prescribed in the regulations.
(2)If any person contravenes or fails to comply with any regulation made under this section, [F3his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Textual Amendments
F1Word repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV
F2Words in s. 56(1)(c) inserted (19.3.1997) by 1997 c. 16, s. 5(4)
F3Words in s. 56(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 37 (with s. 19(3)); S.I. 1994/2679, art. 3