{
  "url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/note",
  "json_url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/note.json",
  "legislation": "uksi/1988/1760",
  "legislation_title": "The Spirits (Rectifying, Compounding and Drawback) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "This note is not part of the Regulations)\nThese 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.\nThey provide for the control of licensed rectifiers and compounders other than in an excise warehouse. This includes requirements for such rectifiers and compounders to make entry of premises and plant and to keep stock accounts.\nThe Regulations make provision for claims for drawback of spirits duty by such rectifiers and compounders. This includes requirements for those claiming drawback to keep such records as the officer may require and to give 24 hours' notice of packing of spirits eligible for drawback.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1760/note",
    "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."
}