Revenue Act, 1906

Regulation as to manufacture of British wines.

7.(1) There shall, as from the sixth day of July nineteen hundred and six, be charged, levied, and paid the following duty of Excise:—

£

s.

d.

On a licence to be taken out annually by a manufacturer for sale of British wines or sweets or made wines authorising manufacture only - - - - -

1

0

0

(2) The Commissioners of Inland Revenue may make regulations prohibiting the manufacture for sale of British wines, or sweets, or made wines, except by persons holding a licence and having made entry for the purpose, and for fixing the date of the expiration of the licence, and may by those regulations apply any enactments relating to brewers of beer to manufacturers for sale of British wines, or sweets, or made wines; and if any person acts in contravention of or fails to comply with any of those regulations, the article in respect of which the offence is committed shall be forfeited, and the person committing the offence shall be liable in respect of each offence to an excise penalty of fifty pounds.