xmlns:atom="http://www.w3.org/2005/Atom"

4.  Where the Commissioners are satisfied that excise duty was paid or deferred on constituent wines contained in blended wine, then, subject to regulations 3 hereof, an amount equal to the duty so paid or deferred may be deducted from the duty payable in respect of the charge imposed by section 54(1)(b) of the Alcoholic Liquor Duties Act 1979.