Regulation 29 Destruction and reprocessing etc.F1
Subject to paragraph (2), any spoilt alcoholic product must be destroyed so that it is rendered unsaleable as a beverage in accordance with any conditions as may be specified in a notice published by the Commissioners.
An approved person may choose to reprocess a spoilt alcoholic product.
The Commissioners may specify in a notice any conditions in accordance with which an approved person must reprocess a spoilt alcoholic product if that person chooses to reprocess a spoilt alcoholic product.
If—
an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), and
the Commissioners have published a notice under paragraph (3),
the approved person must reprocess the spoilt alcoholic product in accordance with the notice.
If an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), a repayment claim may not be made in respect of that product until reprocessing of that product has started.
Annotations
Textual amendments
- F1
Pts. 6-10 inserted (1.2.2025) by The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 (S.I. 2024/1186), regs. 1, 2(3)