The Wine and Made-wine Regulations 1975
The Commissioners of Customs and Excise under the powers conferred upon them by sections 140(1) and 263(4) of the Customs and Excise Act 1952(a) as substituted and amended respectively by paragraphs 27 and 42 of Schedule 3 to the Finance (No. 2) Act 1975(b) and of all other powers enabling them in that behalf, hereby make the following Regulations:-