{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/schedule-1",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/schedule-1.json",
  "legislation": "uksi/1992/3151",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "ACCIDENTAL DESTRUCTIONS: CIRCUMSTANCES IN WHICH GOODS MAY BE ELIGIBLE FOR DRAWBACK",
  "text": "Where the goods are destroyed by, or as a result of—\n(a) civil commotion;\n(b) riot;\n(c) terrorism;\n(d) war;\n(e) explosion;\n(f) earthquake;\n(g) any other fortuitous event; provided that, in the opinion of the Commissioners, it would not have been reasonable to insure the goods against the risk of destruction by or as a result of, that event.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3151/schedule/1",
    "retrieved_at": "2026-10-29T14:09:13.062227+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}