# The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008, Regulation 5: Amendment to the Excise Goods (Drawback) Regulations 1995


In regulation 6 of the Excise Goods (Drawback) Regulations 1995, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2008/1885/regulation/5 (the official version)
Page: https://openlegislation.uk/beer-cider-and-perry-and-wine-and-madewine-amendment-regulations-2008/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.