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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 1st August 2001, amend the Cider and Perry Regulations 1989 (S.I. 1989/1355).

They prohibit operations after the excise duty point—such as dilution of cider—that if carried out before the duty point would have increased the duty payable.