{
  "url": "https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/regulation-5",
  "json_url": "https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/regulation-5.json",
  "legislation": "uksi/2008/1885",
  "legislation_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment to the Excise Goods (Drawback) Regulations 1995",
  "text": "In regulation 6 of the Excise Goods (Drawback) Regulations 1995, after paragraph (2) insert—\n“(3) Where a revenue trader is entitled to drawback under —\n(a) regulation 25 of the Cider and Perry Regulations 1989 (drawback on spoilt cider);\n(b) regulation 25 of the Wine and Made-wine Regulations 1989 (drawback on spoilt wine and made-wine); or\n(c) regulation 26 of the Beer Regulations 1993 (drawback on spoilt beer),\nhe shall make the claim for drawback in accordance with those Regulations and not in accordance with these Regulations.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/1046."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1885/regulation/5",
    "retrieved_at": "2026-10-29T03:27:25.766002+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."
}