Regulation 5 Amendment to the Excise Goods (Drawback) Regulations 1995

In regulation 6 of the Excise Goods (Drawback) Regulations 1995^f1, after paragraph (2) insert—

“(3)

Where a revenue trader is entitled to drawback under —

(a)

regulation 25 of the Cider and Perry Regulations 1989 (drawback on spoilt cider);

(b)

regulation 25 of the Wine and Made-wine Regulations 1989 (drawback on spoilt wine and made-wine); or

(c)

regulation 26 of the Beer Regulations 1993 (drawback on spoilt beer),

he shall make the claim for drawback in accordance with those Regulations and not in accordance with these Regulations.”.