WINE03560 - Spoilt wine: records
Regulation 26(1)(d) of the Wine and Made-wine Regulations 1989 provides the legal power to require wine producers to keep the record specified by paragraph 13.13 of . It also requires claimants to keep records to fully substantiate their claims.
Officers should be sympathetic to any request from licensed wine producers to destroy spoilt wine records before 6 years (but not normally less than 3 years) have elapsed where they are satisfied that no revenue is at risk. The relevant legislation is regulation 8 of the Revenue Traders (Accounts and Records) Regulations 1992.