{
  "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988",
  "json_url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988.json",
  "id": "uksi/1988/1760",
  "title": "The Spirits (Rectifying, Compounding and Drawback) Regulations 1988",
  "short_title": "Spirits (Rectifying, Compounding and Drawback) 1988",
  "long_title": "These Regulations come into force on 1st December 1988. They replace Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 1952, the Spirits (Removal and Stock Books) Regulations 1967 and the Spirits (Removal and Stock Books) Regulations 1967, etc (Amendment) Regulations 1981 with simpler and up-dated provisions.",
  "citation": "S.I. 1988/1760",
  "type": "uksi",
  "year": "1988",
  "number": "1760",
  "version": "current",
  "date": "1988-10-14",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "number": "I",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
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      "heading": "Revocation",
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      "extent": null,
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      "parent": "part/I"
    },
    {
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      "heading": "Application",
      "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "RECTIFIERS AND COMPOUNDERS",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
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      "heading": "Entry",
      "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/regulation-4",
      "extent": null,
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      "parent": "part/II"
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    {
      "path": "regulation/6",
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      "parent": "part/II"
    },
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      "path": "regulation/7",
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      "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/regulation-7",
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      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
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      "heading": "Account of spirits",
      "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/regulation-8",
      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "DRAWBACK",
      "url": null,
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    },
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      "heading": "Conditions in respect of payment of drawback",
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      "heading": "Explanatory note",
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    }
  ],
  "outstanding_effects": [
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      "type": "revoked in part",
      "affected_provisions": "reg. 2",
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      "affecting_title": "The Spirits Regulations 1991 (revoked)",
      "affecting_provisions": "Sch. 1"
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      "affecting_title": "The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006",
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    {
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      "affecting_title": "The Spirits (Amendment) Regulations 2013",
      "affecting_provisions": "reg. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1979/4",
      "title": "Alcoholic Liquor Duties Act 1979 (repealed)",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-act-1979-repealed",
      "provisions": []
    },
    {
      "id": "ukpga/1979/2",
      "title": "Customs and Excise Management Act 1979",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
      "provisions": []
    },
    {
      "id": "ukpga/1979/58",
      "title": "Isle of Man Act 1979",
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  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1760",
    "retrieved_at": "2026-10-29T15:56:46.948990+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."
}