Finance (No. 2) Act, 1992

Forfeiture under Regulations of 1992.

26.—(1) Any wine in respect of which an offence has been committed under Regulation 5 of the Regulations of 1992, or any goods which are packed with or used in concealing such wine, shall be liable to forfeiture and, where any such products are found in, on or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said wine and shall also be liable to forfeiture.

(2) Any excisable products in respect of which an offence has been committed under Regulation 6 of the Regulations of 1992 or any goods which are packed with or used in concealing such products, shall be liable to forfeiture and, where any such products are found in, on or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said products and shall also be liable to forfeiture.

(3) (a) Any alcoholic liquor in respect of which an offence has been committed under Regulation 20 of the Regulations of 1992, and any vessels, utensils and materials for the production or manufacture of such alcoholic liquor, shall be liable to forfeiture.

(b) In paragraph (a) “alcoholic liquor” includes beer, wine, made wine, cider, perry and spirits.

(4) Any product to which Regulation 23 of the Regulations of 1992 applies in respect of which an offence has been committed under paragraph (6) of that Regulation, and any materials or articles in respect of which the offence has been committed, shall be liable to forfeiture.