http://www.legislation.gov.uk/ukpga/2020/14/section/81/enactedFinance Act 2020enKing's Printer of Acts of Parliament2020-07-28 PART 3 81 1 After section 55 of ALDA 1979 insert— 55ZA 1 This section applies if— a wine or made-wine is imported into the United Kingdom or produced in the United Kingdom for sale, b excise duty is chargeable on the wine or made-wine as a result of section 54 or 55, c after the excise duty point in relation to that charge, a person mixes or otherwise adds, at any place in the United Kingdom, water or any other substance to the wine or made-wine in a case where what results (“the new product”) is intended for sale, and d if the addition had taken place immediately before that duty point, the amount of the excise duty would have been greater than the amount actually payable. 2 The addition attracts a penalty under section 9 of the Finance Act 1994 (civil penalties), and the new product is liable to forfeiture. 3 This section has effect, despite section 8 of the Isle of Man Act 1979, as if a removal of wine or made-wine to the United Kingdom from the Isle of Man constituted its importation into the United Kingdom (and references to the charge to excise duty as a result of section 54 or 55 and to the excise duty point are to be read accordingly). 2 The amendment made by this section has effect in relation to any addition of water or any other substance on or after 1 April 2020.