Regulation 32 Removal of spoilt alcoholic products without payment of alcohol dutyF1

Subject to such conditions as the Commissioners may impose in a notice published by them, an approved person may remove a spoilt alcoholic product from approved premises for the purposes of destruction without payment of alcohol duty.

If an approved person removes a spoilt alcoholic product from approved premises and applies it to some purpose other than destruction, the time at which the product is applied to that other purpose is to be taken to be the excise duty point.

Where an excise duty point arises by virtue of paragraph (2), the following persons are jointly and severally liable for the payment of duty—