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Regulation 25 Conditions for relief from duty on spoilt cider

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Remission or repayment of duty under section 64(1) of the Act in respect of cider which has accidentally become spoilt or unfit for use shall be subject to the conditions that–

(a)

the cider has not been subjected to any process of production or dilution since it was sent out from the cider premises; and

(b)

the maker has complied with the requirements of regulation 26 below.