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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Under the Cider and Perry Regulations 1989 (S.I. 1989/1355), cider and perry produced in the United Kingdom may be deposited in an excise warehouse for subsequent delivery for home use.

These Regulations provide for the deferment of payment of excise duty on cider and perry delivered from excise warehouses, on the same basis as applies to certain other dutiable goods.