# The Excise Goods (Drawback) (Amendment) Regulations 2009, Regulation 4


For paragraph (2) of regulation 13 (cancellation of drawback) substitute—
“(2) Where drawback is cancelled in accordance with paragraph (1) above the person to whom that drawback was paid or credited is the person prescribed for the purposes of section 2 (3A) of the Finance (No. 2) Act 1992.”.

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Source: https://www.legislation.gov.uk/uksi/2009/1023/regulation/4 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-amendment-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.