{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-32",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Removal of spoilt alcoholic products without payment of alcohol duty",
  "text": "(1) 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.\n(2) 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.\n(3) Where an excise duty point arises by virtue of paragraph (2), the following persons are jointly and severally liable for the payment of duty—\n(a) the approved person who removed the spoilt alcoholic product from the approved premises without payment of duty, and\n(b) the person holding the alcoholic product at the excise duty point.",
  "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/32",
    "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."
}