{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-29",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-29.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "regulation/29",
  "kind": "regulation",
  "number": "29",
  "heading": "Destruction and reprocessing etc.",
  "text": "(1) 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.\n(2) An approved person may choose to reprocess a spoilt alcoholic product.\n(3) 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.\n(4) If—\n(a) an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), and\n(b) the Commissioners have published a notice under paragraph (3),\nthe approved person must reprocess the spoilt alcoholic product in accordance with the notice.\n(5) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pts. 6-10 inserted (1.2.2025) by The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 (S.I. 2024/1186), regs. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/regulation/29",
    "retrieved_at": "2026-10-28T21:42:35.446156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}