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From 26th March 1985 duty will be chargeable on wine blended from wines of different alcoholic strength by reference to the strength of the blended product. There is no statutory provision for duty already paid on the constituent wines to be set off against the duty which will be now due on the blended wine.
To avoid double duty arising these Regulations permit the deduction from the duty due on wine blended in the UK before 1st July 1985 of the duty shown to the satisfaction of the Commissioners to have been paid or deferred on the constituent wines.
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