# The Excise Goods (Drawback) Regulations 1995, Regulation 13: Cancellation of drawback

Extent: E+W+S+N.I.

(1) The Commissioners may at any time cancel drawback granted in accordance with these Regulations where they are satisfied that a contravention of any conditions (whether imposed by or under these Regulations or by or under section 133 of the Act) has taken place.
(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/1995/1046/regulation/13 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.