HC Deb 25 March 1985 vol 76 cc117-8

Motion made, and Question, That, with respect to the blending or otherwise mixing of wines on or after 26th March 1985, section 54 of the Alcoholic Liquor Duties Act 1979 (charge of excise duty on wine) shall have effect with the insertion, after subsection (3), of the following subsections:— (3A) For the purposes of this Act, the process of blending or otherwise mixing two or more wines (in this subsection and subsection (3B) below referred to as "the constituent wines") constitutes the production of wine if—

  1. (a) the rate of duty applicable to one of the constituent wines is different from that applicable to the other or, as the case may be, at least one of the others; and
  2. (b)the rate of duty applicable to the wine which is the product of the blending or other mixing is higher than that which is applicable to at least one of the constituent wines; and
  3. (c) the blending or other mixing is with a view to dealing wholesale in the wine which is the product thereof;
and for the purposes of this subsection the rate of duty applicable to any wine is that which is or would be chargeable under subsection (1) above on its importation into the United Kingdom or, as the case may be, on its production as mentioned in paragraph (b) of that subsection. (3B) Where, by virtue of subsection (3A) above, wine is produced in the United Kingdom, duty shall be chargeable on that wine by virtue of paragraph (b) of subsection (1) above whether or not duty was previously charged on all or any of the constituent wines by virtue of paragraph (a) or paragraph (b) of that subsection; but nothing in this subsection shall affect the operation of any regulations under section 56 below giving relief from duty on wine so produced by reference to duty charged on all or any of the constituent wines. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. —[Mr. Lawson.]

put forthwith pursuant to Standing Order No. 114 (Ways and Means motions), and agreed to.

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