{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-33",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Cancellation of repayment",
  "text": "(1) The Commissioners may at any time cancel the repayment of alcohol duty granted in accordance with this Part where they are satisfied that a contravention of any condition imposed by or under this Part has taken place.\n(2) Where the repayment of alcohol duty is cancelled under paragraph (1), any person to whom sums were paid or credited in respect of the repayment claim is liable to the Commissioners for such sums.",
  "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/33",
    "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."
}