{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-2",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-2.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "ACCIDENTAL DESTRUCTION: 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 in force at 1.6.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046/schedule/2",
    "retrieved_at": "2026-10-29T13:10:57.654352+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."
}